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A query was raised regarding whether the early retirement bonus provided for in a collective agreement is eligible for the 30% reduction under Article 18.2 of the Personal Income Tax Law (LIRPF). The Directorate General for Taxes (DGT) ruled that it is not applicable, as the requirement that the income must have a generation period exceeding two years is not met.
Cuestión planteada Aplicación de la reducción del 30 por 100 del artículo 18.2 de la Ley 35/2006.
Para aplicar la reducción del 30%, el rendimiento debe tener un período de generación superior a dos años, lo que requiere que el rendimiento esté vinculado a una antigüedad en la empresa de al menos ese período y que el pacto que lo establece también supere los dos años. En este caso, la gratificación nace del ejercicio de la opción de jubilación anticipada y no exige una antigüedad previa en la prestación de servicios. Por tanto, no existe una generación previa del rendimiento que permita aplicar la reducción.
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