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A municipal employee inquired whether the 40-year service award qualifies for the 30% reduction for income generated over a period exceeding two years. The Directorate-General for Taxes (DGT) ruled that it is applicable provided the minimum period of service is met and the collective agreement regulating the award has been in effect for more than two years.
Cuestión planteada Aplicación de la reducción del artículo 18.2 de la Ley 35/2006.
Para aplicar la reducción del 30% por un período de generación superior a dos años, se requiere que el rendimiento esté vinculado a una antigüedad en la empresa de al menos ese período y que el convenio o pacto que lo establece también supere los dos años. En este caso, si el premio por 40 años de servicio se percibe en un único período impositivo y el convenio anterior incluía la misma regulación por más de dos años, la reducción es aplicable. No obstante, se deben respetar los límites de cuantía y la restricción de no haber aplicado la reducción a otros rendimientos similares en los cinco períodos impositivos anteriores.
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