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A query was raised regarding whether an early retirement financial incentive agreed upon by a local council allows for the application of the 30% reduction under Article 18.2 of the Personal Income Tax Law (LIRPF). The Directorate General of Taxes (DGT) ruled that this reduction is not applicable.
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 por período de generación superior a dos años, debe existir vinculación del rendimiento con una antigüedad mínima en la empresa de ese período y que el pacto que lo establece supere también los dos años. En este caso, el incentivo nace de la opción individual de jubilación y no de una generación previa, por lo que no concurre la condición de antigüedad vinculada al rendimiento. Por tanto, no procede la reducción del 30%.
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