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The consultant asks whether the 30% reduction under Article 18.2 of the LIRPF can be applied to a collective dismissal payment received in instalments. The DGT responds that it can be applied if the ratio between the years of generation and the years of payment is greater than two.
Cuestión planteada Aplicación la reducción prevista en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas, a la indemnización recibida.
Para las indemnizaciones por extinción de la relación laboral que se cobren de forma fraccionada, la reducción del 30% es aplicable si el cociente entre el número de años de generación (años de servicio contados de fecha a fecha) y el número de períodos impositivos de fraccionamiento es superior a dos. En el cómputo del fraccionamiento deben incluirse todos los ejercicios en los que se perciba la indemnización, incluso aquellos en los que la parte exenta sea la que se cobre.
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