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The consultant asks how to apply the 30% reduction under article 18.2 of the IRPF law to a dismissal indemnity and a non-competition compensation. The DGT responds that the reduction for dismissal depends on legal limits and fractionation, but does not apply to non-competition agreements as there is no generation period exceeding two years.
Cuestión planteada Aplicación de la reducción prevista en el apartado 2 del artículo 18 de la Ley del Impuesto sobre la Renta de las Personas Físicas tanto a la indemnización por despido como a la compensación por el pacto de no competencia, en concreto, cómo debe calcularse el límite previsto de 300.000 euros.
Para la indemnización por despido, la reducción del 30% es aplicable al exceso sobre el límite exento si el periodo de generación es superior a dos años y se cumplen los requisitos de fraccionamiento. En cuanto a la compensación por pacto de no competencia, no es aplicable la reducción del 30% porque no existe un periodo de generación superior a dos años, ya que esta surge con el propio despido. El periodo de no competencia no puede superar los dos años según la normativa laboral.
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