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A Civil Guard officer inquired whether the 30% reduction could be applied to productivity supplement arrears received in 2022. The Directorate-General for Taxes (DGT) ruled that it is applicable if the yields correspond to a generation period of more than two years and are imputed to a single financial year.
Question raised: Application of the 30 percent reduction under Article 18.2 of Law 35/2006.
The arrears for productivity differences for the 2017-2021 period are imputed to the 2022 tax period as that is when they become due. The 30% reduction under Article 18.2 of Law 35/2006 is applicable if the generation period exceeds two years and this reduction has not been applied to other similar earnings in the previous five periods. The amount to which the reduction is applied may not exceed 300,000 euros per year.
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