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A query is made as to whether a seniority bonus, adapted in a new collective agreement with shorter terms, allows for the application of the 30% Personal Income Tax (IRPF) reduction. The DGT responds that it is applicable because the remuneration is not a new creation, but rather an adaptation of the previous one, fulfilling the requirement of a generation period exceeding two years.
Question posed: Application of the 30 percent reduction under Article 18.2 of Law 35/2006.
To apply the 30% reduction, it is required that the income has a generation period exceeding two years and that the agreement or pact establishing it also exceeds said period. In cases of adaptation of agreements where the remuneration is not created ex novo but is adjusted to the socio-labor reality without increasing its global amount, it is understood that the double condition is met. Therefore, the reduction is applicable even if the new seniority terms are shorter, provided that the nature of the previous remuneration is maintained.
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