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The DGT states that a retirement productivity bonus based on 15 years of service does not qualify for the 30% reduction under Article 18.2 of the LIRPF because the agreement establishing the bonus is new.
Question posed: Application of the 30 percent reduction of Article 18.2 of Law 35/2006 to the amounts paid in 2024.
To apply the reduction, there must exist a generation period exceeding two years, which requires that the yield be linked to a minimum seniority in the company of that period and that the agreement or contract establishing it also exceeds two years. In this case, as it is a gratification arising ex novo with the agreement itself, the condition that the pact exceeds the required two-year period is not met. Therefore, the 30 percent reduction is not applicable.
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