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A query was raised regarding whether a retirement bonus consisting of three monthly payments for civil servants with over two years of service qualifies for the 30% reduction under Article 18.2 of the IRPF Act. The Directorate General for Taxes (DGT) ruled that this is possible provided specific requirements regarding length of service and periodicity are met.
Cuestión planteada Aplicación de la reducción del 30 por 100 del artículo 18.2 de la Ley 35/2006.
Para aplicar la reducción del 30%, el rendimiento debe tener un período de generación superior a dos años. Esto requiere que se cumplan dos condiciones: que el rendimiento esté vinculado a una antigüedad en la empresa de al menos ese período y que el acuerdo donde se establece supere también los dos años. Además, el premio debe imputarse en un único período impositivo y no haberse aplicado la reducción por otros rendimientos similares en los cinco períodos anteriores.
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