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A worker inquired whether the 40% tax reduction could be applied to an additional payment from a retention plan paid in two instalments. The Directorate General for Taxes (DGT) ruled that it is not applicable because the income is received with periodicity or recurrence.
Cuestión planteada Aplicación de la reducción del 40 por ciento, prevista en el artículo 18.2 de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas, sobre la retribución recibida en octubre de 2013 (48.750 euros) y la pendiente de recibir en junio de 2014 (48.750 euros).
Para aplicar la reducción del 40% de la LIRPF, los rendimientos deben tener un período de generación superior a dos años y no ser periódicos o recurrentes. Si las retribuciones se devengan con una periodicidad determinada o tienden a repetirse en el tiempo, pierden el derecho a la reducción. Esta valoración de recurrencia se realiza independientemente de la denominación de la retribución y puede determinarse tanto a priori como a posteriori.
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