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A taxpayer inquired whether partial retirement compensation could qualify for the 30% reduction applicable to income with a generation period of more than two years. The Directorate General for Taxes (DGT) ruled that this is not applicable because the amount depends on the age of retirement rather than length of service, unless the compensation includes a component based on seniority.
Cuestión planteada Aplicación de la reducción del 30 por 100 establecida en el artículo 18.2 de la Ley 35/2006.
Para aplicar la reducción del 30% por periodo de generación superior a dos años, se requiere que el rendimiento esté vinculado a una antigüedad en la empresa de al menos ese periodo y que el convenio o contrato supere también dicho plazo. En este caso, la indemnización se fija según la edad de jubilación y no por la generación previa de la renta. Solo sería aplicable la reducción a la parte de la indemnización que incorpore un componente basado en la antigüedad en la empresa.
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