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A query was raised regarding whether the 30% tax reduction for employment income with a generation period exceeding two years can be applied to redundancy pay, even if this reduction was previously applied to other income within the last five years. The Directorate General for Taxes (DGT) ruled that redundancy pay is not subject to the exclusion rule regarding prior application of the reduction.
Cuestión planteada Si se puede aplicar al reducción del 30 por ciento prevista en el artículo 18.2 de la LIRPF a una indemnización por despido habiendo aplicado la reducción a otros rendimientos dentro del plazo de los 5 periodos impositivos anteriores.
La reducción del 30% por indemnización por despido es aplicable siempre que tenga un período de generación superior a dos años y se impute en un único período impositivo. Si se cobra de forma fraccionada, el cociente entre el período de generación y el número de períodos de fraccionamiento debe ser superior a dos. Esta reducción no se ve afectada por la exclusión de haber aplicado la reducción a otros rendimientos con período de generación superior a dos años en los cinco períodos impositivos anteriores.
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