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A taxpayer queried whether the 30% reduction for irregular income could apply to a redundancy payment received across two different tax years. The Directorate General for Taxes (DGT) ruled that the reduction is applicable if the ratio between the years of service and the number of tax periods in which the redundancy payment is received is greater than two.
Cuestión planteada Se consulta sobre la aplicación de la reducción contemplada en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas, a la indemnización por despido satisfecha.
La reducción del 30% del artículo 18.2 de la LIRPF es aplicable al exceso de la indemnización sobre el límite exento cuando el periodo de generación es superior a dos años. Si la indemnización se percibe de forma fraccionada, la reducción solo será aplicable si el cociente entre el número de años de generación y el número de periodos impositivos de fraccionamiento es superior a dos. En este cálculo deben incluirse todos los ejercicios en los que se perciba la indemnización, incluidos los ejercicios en los que la parte exenta haya sido percibida.
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