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A retiree has enquired whether they can apply a 40% reduction to capital received from their company for social welfare purposes. The Directorate General for Taxes (DGT) has ruled that this is only possible if two specific requirements regarding the period during which the right was generated 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% sobre rendimientos íntegros del trabajo, debe existir un periodo de generación superior a dos años. Esto requiere que el empleado tenga una antigüedad mínima de dos años en la entidad pagadora y que el convenio o contrato que establece el derecho al cobro también haya cumplido ese periodo superior a dos años. La DGT no puede confirmar si se cumplen en este caso concreto por falta de datos.
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