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A municipal employee asks whether productivity bonuses based on length of service can benefit from the reduction under Article 18.2 of the LIRPF. The DGT states that to apply this reduction, two conditions must be met: the earnings must be linked to a minimum service period in the company, and the contract establishing it must exceed two years.
Cuestión planteada Aplicación de la reducción señalada en el artículo 18.2 de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la reducción del 30%, el rendimiento debe tener un periodo de generación superior a dos años. Esto requiere que el rendimiento esté vinculado a una antigüedad en la empresa de al menos ese periodo y que el convenio o contrato que lo establece también supere los dos años. Además, no se puede haber aplicado esta reducción a otros rendimientos similares en los cinco periodos impositivos anteriores y el importe no debe superar los 300.000 euros anuales.
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