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A retiree inquired whether they could apply a 40% reduction to capital received from social welfare under their collective agreement. The Directorate General for Taxes (DGT) ruled that the reduction is permissible provided specific requirements regarding the period of entitlement generation are satisfied.
Cuestión planteada Posibilidad de aplicar la reducción prevista en el artículo 18.2 de la Ley 35/2006.
Para aplicar la reducción del 40%, el rendimiento debe tener un periodo de generación superior a dos años. Esto requiere que el empleado tenga una antigüedad mínima de dos años y que el convenio o pacto que establece el derecho al cobro también haya estado configurado durante ese periodo superior a dos años. No se considera rendimiento notoriamente irregular en el tiempo.
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