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A civil servant inquired whether she could apply the 30% reduction for income with a generation period exceeding two years to her 2024 retirement, having previously applied said reduction in 2019. The Directorate General of Taxes (DGT) ruled that she cannot apply it in 2024 because she exercised the benefit within the preceding five-year period, although she is permitted to amend her 2019 tax return to attempt to enable the right for 2024.
Cuestión planteada Aplicación de la citada reducción a los rendimientos del trabajo que perciba en 2024.
La reducción del artículo 18.2 de la LIRPF no es aplicable si en los cinco periodos impositivos anteriores al exigible el contribuyente obtuvo otros rendimientos con periodo de generación superior a dos años a los que aplicó la reducción. No obstante, dado que la aplicación de esta reducción es potestativa, el contribuyente puede presentar una declaración complementaria de ejercicios anteriores (dentro del plazo de prescripción) para eliminar dicha reducción y así intentar cumplir el requisito de no haberla aplicado en los cinco años previos.
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