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A worker inquired whether compensation received for a post-contractual non-compete agreement is eligible for the 30% tax reduction applicable to income with a generation period exceeding two years. The Directorate-General for Taxes (DGT) ruled that this reduction does not apply.
Question posed: Whether the 30 percent reduction of Article 18.2 of Law 35/2006 is applicable to the compensation.
The compensation for a non-compete agreement does not have a generation period exceeding two years, as it arises with the dismissal itself that activates the agreement. Since such a generation period does not exist and the amount is not classified as income that is notoriously irregular over time, the 30% reduction under Article 18.2 of the Personal Income Tax Law is not applicable.
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