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V1287-25 10 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · reducción por irregularidad

No reduction of 30% for vacation entitlements due to generation period less than two years

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.

The question raised

Application of the reduction provided in Article 18.2 of Law 35/2006 to the amounts received for untaken holidays.

The DGT's ruling

The 30% reduction is not applicable to the amounts for holidays pending enjoyment in this case. The salary differences for holidays from 2022 are not imputed to 2024 because they were already settled in the December 2022 severance payment. As the rule of imputation by judicial resolution is not met for those concepts, there is no continuous generation period exceeding two years that would allow for the reduction.

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