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The consultant asks whether a 30% reduction on income from employment termination can be applied if the generation period exceeds two years, having already used such reduction on other income in the past five years. The DGT responds that income from employment termination does not count towards the five-year limit.
Question posed: Whether, in the event of receiving severance pay, the 30 percent reduction of Article 18.2 of the LIRPF is applicable, having already applied said reduction to other income with a generation period exceeding two years within the period of the 5 previous tax periods.
The 30% reduction under Article 18.2 of the LIRPF is applicable to severance pay provided that the legal requirements are met. The second paragraph of Article 18.2 establishes that income derived from the termination of the employment relationship is not taken into account for the condition of having not applied the reduction to other income in the five previous tax periods. Therefore, the reduction is applicable regardless of whether the same has been applied to other income with a generation period exceeding two years in previous years.
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