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A local council has requested clarification on whether the early retirement incentive for employees with over five years of service allows for the reduction under Article 18.2 of the Personal Income Tax Law (LIRPF). The Directorate General for Taxes (DGT) has ruled that it is applicable provided the income has a generation period exceeding two years and the reduction has not been applied in the previous five tax periods.
Cuestión planteada Aplicación al citado incentivo de la reducción del artículo 18.2 de la Ley 35/2006.
Para aplicar la reducción del 30%, el rendimiento debe cumplir dos condiciones: que el empleado tenga una antigüedad mínima de dos años y que el acuerdo o convenio que establece el incentivo supere también ese periodo. En este caso, al ser un nuevo acuerdo de 2019 que exige antigüedad, se considera que el periodo de generación es superior a dos años. La reducción no será aplicable si en los cinco periodos impositivos anteriores el contribuyente ya aplicó la reducción por otros rendimientos con periodo de generación superior a dos años.
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