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A worker inquired whether financial compensation for a post-contractual non-compete agreement could benefit from the 30% reduction under Article 18.2 of the LIRPF. The Directorate General for Taxes (DGT) ruled that it is not applicable because there is no generation period exceeding two years.
Cuestión planteada Se consulta si resulta aplicable a la compensación la reducción del 30 por 100 del artículo 18.2 de la Ley 35/2006.
La compensación por pacto de no competencia no permite la reducción del 30% del artículo 18.2 de la LIRPF. No se considera que exista un período de generación superior a dos años, ya que la indemnización surge con la extinción de la relación laboral. Además, la duración de dichos pactos no puede superar los dos años según la normativa laboral.
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