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A worker asks whether a 30% reduction under article 18.2 LIRPF applies to vacation entitlements received after judicial resolutions. The DGT states that the reduction does not apply as the generation period is less than two years.
Cuestión planteada Aplicación de la reducción del artículo 18.2 de la Ley 35/2006 a las cantidades percibidas por las vacaciones no disfrutadas.
La reducción del 30% no es aplicable a las cantidades por vacaciones pendientes de disfrute en este caso. Las diferencias salariales por vacaciones de 2022 no se imputan a 2024 porque ya fueron liquidadas en el finiquito de diciembre de 2022. Al no cumplirse la regla de imputación por resolución judicial para esos conceptos, no existe un periodo continuado de generación superior a dos años que permita la reducción.
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