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A worker asked whether a 30% reduction on irregular payments from a collective dismissal indemnity could be applied when paid over several years. The DGT clarifies that this is possible if the ratio of years of service to years of payment exceeds two.
Cuestión planteada Tratamiento fiscal, por el IRPF, de la indemnización por extinción de la relación laboral. Aplicación de lo dispuesto en el artículo 18.2 de la Ley del Impuesto.
Para aplicar la reducción del artículo 18.2 de la LIRPF en indemnizaciones fraccionadas, el cociente entre el número de años de generación (años de servicio) y el número de períodos impositivos de fraccionamiento debe ser superior a dos. En el cálculo del fraccionamiento se deben incluir todos los ejercicios en los que se perciba la indemnización, incluso los que estén exentos. A partir de 2015, la reducción es del 30% con un límite de 300.000 euros anuales sobre los que se aplica.
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