Skip to content
Back to index
V0714-24 16 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · jubilación voluntaria

30% reduction for earnings generated over two years cannot be applied to voluntary retirement bonuses

An employee of the Zaragoza City Council inquired whether the voluntary retirement bonus allows for the application of the 30% reduction for earnings with a generation period exceeding two years. The Directorate General for Taxes (DGT) ruled that it is not applicable.

The question raised

Application of the reduction under Article 18.2 of Law 35/2006.

The DGT's ruling

To apply the reduction, it is required that the yield be linked to a minimum seniority in the company of two years and that the agreement establishing it exceeds said period. In this case, the gratification arises from the individual retirement option without a prior generation having been developed. Therefore, the condition of a generation period exceeding two years is not met.

Book your free first meeting