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A university lecturer enquired whether the 30% reduction under Article 18.2 of the Personal Income Tax Law (LIRPF) could be applied to monthly payments of a voluntary retirement indemnity received in 2017. The Directorate General for Taxes (DGT) ruled that it is not applicable because the generation period does not exceed two years in relation to the number of instalment periods.
Cuestión planteada Aplicación al importe de la "indemnización" percibido en 2017 de la reducción del artículo 18.2 de la Ley 35/2006
Para aplicar la reducción del 30%, el rendimiento debe tener un periodo de generación superior a dos años. Esto requiere que el rendimiento esté vinculado a una antigüedad mínima en la empresa de ese periodo y que el acuerdo que lo establece supere también los dos años. En este caso, el periodo de generación (desde el acuerdo en 2002 hasta la jubilación en 2009) es inferior al número de periodos de fraccionamiento (diez periodos), por lo que no procede la reducción.
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