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The taxpayer asks whether a divestment incentive and a business plan bonus qualify for the 30% reduction under Article 18.2 of the IRPF Law if paid within two years of signing the initial contract. The DGT rules that the generation period does not begin with the initial contract, but rather with the addendum that establishes the specific conditions and amount; therefore, the reduction only applies if the payments are received more than two years after said addendum.
Question posed - Whether, in the event that the indicated incentives are satisfied within the period of two years starting from the aforementioned signing of the employment contract, the reduction provided for in Article 18.2 of the LIRPF would be applicable.
The incentive generation period does not commence with the signing of the employment contract if said contract does not establish the conditions and the amount of the incentive. The generation period begins with the signing of the addendum that fixes the compliance conditions and the calculation formula. To apply the 30% reduction, the incentives must be due after a generation period exceeding two years from the date of said addendum. If they are satisfied within a period of two years from the signing of the original contract, a generation period exceeding two years is not observed.
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