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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.
Cuestión planteada Si, en caso de percibir una indemnización por despido resulta de aplicación la reducción del 30 por ciento del artículo 18.2 de la LIRPF, habiendo aplicado ya dicha reducción a otros rendimientos con periodo de generación superior a dos años, en el plazo de los 5 periodos impositivos anteriores.
La reducción del 30% por periodo de generación superior a dos años es aplicable a las indemnizaciones por despido siempre que se cumplan los requisitos legales. El artículo 18.2 de la LIRPF establece que los rendimientos derivados de la extinción de la relación laboral no se tienen en cuenta para aplicar la limitación de los cinco periodos impositivos anteriores. Por tanto, la indemnización puede beneficiarse de la reducción independientemente de haber aplicado la misma a otros rendimientos con periodo de generación superior a dos años en años previos.
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