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A query is made as to whether a retention gratuity established in a collective agreement for retiring workers may benefit from the 30% reduction under Article 18.2 of the LIRPF. The DGT responds that the reduction does not apply to ordinary retirement, but does apply to early retirement if the requirements regarding seniority and the collective agreement are met.
Question posed: Application of the reduction from Article 18.2 of Law 35/2006 to the gratuity.
To apply the 30% reduction, there must be a generation period exceeding two years, which requires that the income be linked to a minimum period of seniority in the company and that the collective agreement exceeds said period. In ordinary retirement, the gratuity does not have a prior generation linked to seniority, therefore the reduction is not applicable. In early retirement, since the collective agreement requires seniority of more than two years, the reduction is applicable provided it is imputed in a single tax period.
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