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A query was raised regarding whether compensation for lack of notice paid to a senior executive allows for the 30% reduction under Article 18.2 of the IRPF Act. The Directorate General for Taxes (DGT) ruled that it is not applicable, as it does not constitute redundancy pay nor does it involve a generation period exceeding two years.
Cuestión planteada Si resulta aplicable a la indemnización por falta de preaviso la reducción del 30 por 100 del artículo 18.2 de la Ley 35/2006.
La indemnización por falta de preaviso no tiene naturaleza de indemnización por despido, sino que es un rendimiento del trabajo conforme al artículo 17.1 LIRPF. Al no estar incluida en el listado de rendimientos obtenidos de forma notoriamente irregular del artículo 12.1 del Reglamento, debe analizarse si tiene un período de generación superior a dos años. Dado que esta compensación surge con el propio despido y equivale a los salarios del periodo de preaviso incumplido, no existe un período de generación superior a dos años. Por tanto, no procede la reducción del 30% del artículo 18.2 LIRPF.
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