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An employee asks whether an incentive linked to objectives with a generation period of over two and a half years allows the 30% reduction. The DGT states that this is possible provided it is charged to a single tax period and other legal requirements are met.
Cuestión planteada Si es aplicable la reducción del 30 por ciento prevista en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas a la percepción por el consultante del referido incentivo.
Para aplicar la reducción del 30% sobre rendimientos del trabajo con periodo de generación superior a dos años, estos deben imputarse en un único periodo impositivo. El contribuyente no debe haber aplicado esta reducción a otros rendimientos similares en los cinco periodos impositivos anteriores. La cuantía del rendimiento sobre la que se aplica la reducción no puede superar los 300.000 euros anuales.
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