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A taxpayer inquired whether the bonus received for early retirement allows for the 30% reduction under Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate General of Taxes (DGT) indicates that this is possible if the income has a generation period exceeding two years and is attributed to a single tax period.
Cuestión planteada - Aplicación de la reducción señalada en el artículo 18.2 de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la reducción del 30% sobre rendimientos del trabajo con periodo de generación superior a dos años, deben cumplirse dos condiciones: que el rendimiento esté vinculado a una antigüedad en la empresa de al menos ese periodo y que el convenio o contrato que lo establece supere también los dos años. Además, el rendimiento debe imputarse en un único periodo impositivo y no superar los 300.000 euros anuales. No se aplica la reducción si se han aplicado beneficios similares en los cinco periodos impositivos anteriores.
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