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A retired worker enquired whether a seniority-based pay increase included in their final payslip qualifies for the reduction under Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate-General for Taxes (DGT) ruled that this is possible provided specific generation requirements and amount limits are met.
Cuestión planteada Aplicación de la reducción del artículo 18.2 de la Ley 35/2006.
Para aplicar la reducción del 30%, la mejora económica debe tener un período de generación superior a dos años. Esto requiere que el rendimiento esté vinculado a una antigüedad mínima en la empresa de ese tiempo y que el pacto o contrato que lo establece supere también los dos años. Además, no deben concurrir las limitaciones de cuantía ni haber aplicado la reducción a otros rendimientos similares en los cinco períodos impositivos anteriores.
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