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A query was made regarding the tax treatment and temporal imputation of benefits paid prior to ordinary retirement following a redundancy plan (ERE). The DGT has determined that these benefits constitute employment income and must be imputed to the period in which they become due.
Issue raised: Tax treatment of grants prior to ordinary retirement. Application of the exemption provided in Article 7 e) and the reduction provided in Article 18.2 of the Tax Law. Temporal allocation of the grants.
Grants prior to ordinary retirement are classified as income from employment as they derive from the employment relationship. Their temporal allocation must be made in the period in which they become due, which is when the right to their granting is recognized. It is not possible to apply the reduction provided in Article 18.2 of the Personal Income Tax Law because they do not have a generation period exceeding two years nor are they included in the regulations.
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