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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.
Question posed: Application of the reduction provided for in Article 18.2 of the Personal Income Tax Law to the compensation received.
For severance payments received in installments, the 30% reduction is applicable if the quotient between the number of years of generation (years of service counted from date to date) and the number of tax periods of installment is greater than two. In the calculation of the installment, all fiscal years in which the compensation is received must be included, even those in which the exempt portion is the one being collected.
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