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A worker enquired whether the financial compensation received for a non-compete clause following dismissal could benefit from the 40% tax reduction. The Directorate General for Taxes (DGT) ruled that it is not applicable, as it does not constitute notoriously irregular income nor does it have a generation period exceeding two years.
Cuestión planteada Aplicación a la compensación de la reducción del artículo 18.2.a) de la Ley 35/2006.
La compensación por pacto de no competencia se califica como rendimiento íntegro del trabajo. No procede la reducción del 40% del artículo 18.2.a) de la Ley 35/2006 porque dicha cantidad no figura en el listado de rendimientos notoriamente irregulares del Reglamento del Impuesto. Asimismo, el periodo de generación de la compensación no es superior a dos años, al ser exactamente de ese plazo.
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