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The consultant asks whether the retention bonus and non-competition compensation may benefit from the 30% reduction under Article 18.2 of the LIRPF. The DGT responds that it does not apply in either case.
Cuestión planteada Tributación de las citadas cantidades correspondientes al bonus de retención en 2024 y de las que percibirá a lo largo de 2025, y si puede aplicar la reducción del 30 por ciento prevista en el artículo 18.2 de la LIRPF.
El bonus de retención no tiene un período de generación superior a dos años porque el derecho a las cantidades se adquiere anualmente. La compensación por pacto de no competencia no tiene un período de generación previo, ya que surge con la resolución del contrato. Por tanto, no se cumplen los requisitos del artículo 18.2 de la LIRPF para aplicar la reducción del 30 por ciento.
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