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V0772-24 17 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · jubilación parcial

30% reduction cannot be applied to one-off bonus compensation received upon partial retirement

A worker inquired whether a lump-sum compensation for bonuses earned during partial retirement qualifies for the tax reduction for irregular income. The Directorate General of Taxes (DGT) ruled that this reduction is not applicable.

The question raised

Application of the reduction provided in Article 18.2 of Law 35/2006 to the bonus.

The DGT's ruling

The lump-sum compensation is not linked to an accrual period exceeding two years, but rather arises as an economic right of the part-time contract. As it does not correspond to an accrual period exceeding two years nor is it regulatory classified as notoriously irregular income, the reduction provided in Article 18.2 of Law 35/2006 is not applicable.

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