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A query was raised regarding whether the 30% reduction for employment income generated over more than two years and paid in instalments over four years is applicable. The DGT ruled that it depends on the nature of the income and how it is imputed.
Cuestión planteada Si resulta de aplicación la reducción del 30 por ciento prevista en el artículo 18.2 de la LIRPF, a un rendimiento del trabajo con un período de generación superior a dos años que se percibe de forma fraccionada en 4 años.
Si el rendimiento no es una indemnización por extinción de la relación laboral, la reducción del 30% no se aplica porque no se imputa en un único período impositivo. Si se trata de una indemnización por extinción de la relación laboral, la reducción será aplicable siempre que el cociente entre los años de generación y los años de fraccionamiento sea superior a dos.
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