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A taxpayer asks whether a 30% reduction for timing irregularities can be applied to salary allowances and wrongful dismissal payments received in 2024. The DGT states that salary allowances do not qualify due to their generation period, but the excess of exempt dismissal payments may benefit from the reduction.
Cuestión planteada Posibilidad de aplicar la reducción del 30 por ciento recogida en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas a las cuantías percibidas en 2024: salarios de tramitación e indemnización por despido improcedente.
Los salarios de tramitación no admiten la reducción del 30% del artículo 18.2 LIRPF al corresponderse con un periodo no superior a dos años. La indemnización por despido improcedente está exenta hasta los límites del Estatuto de los Trabajadores y un máximo de 180.000 euros. El exceso de dicha indemnización, calificado como rendimiento del trabajo, podrá aplicar la reducción del 30% si el periodo de generación es superior a dos años y no supera los 300.000 euros anuales.
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