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A worker inquired whether an incentive received following a collective redundancy could qualify for the 30% reduction under Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that it is not applicable because the incentive does not have a generation period exceeding two years.
Cuestión planteada Tratamiento fiscal del incentivo obtenido, posible aplicación de la reducción del 30 por 100 contemplada en el artículo 18.2 de la Ley del Impuesto.
El incentivo percibido tiene la consideración de rendimiento del trabajo. No procede la reducción del 30% por ser rendimientos notoriamente irregulares, ya que no encajan en el Reglamento del IRPF. Tampoco se aplica la reducción por período de generación superior a dos años, puesto que el incentivo se abona de forma proporcional a los meses trabajados en el ejercicio debido a la finalización anticipada del programa por despido.
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