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A query was raised regarding whether an economic incentive for early retirement paid by the General Council of the Principality of Asturias allows for the application of the 30% reduction for income with a generation period exceeding two years. The Directorate General of Taxes (DGT) ruled that this reduction is not applicable.
Cuestión planteada Aplicación de la reducción del 30 por ciento prevista en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la reducción del 30%, el rendimiento debe cumplir dos condiciones: que el convenio o pacto supere los dos años y que el trabajador tenga una antigüedad mínima en la empresa igual a ese período. En este caso, al fijarse la cuantía en función de la edad de jubilación, la vinculación es con el hecho de jubilarse y no con una generación previa de ingresos. Por tanto, no se cumple el requisito de vinculación con la antigüedad para considerar que el período de generación es superior a dos años.
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