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A taxpayer inquired whether the retirement economic incentive established in their collective agreement could benefit from the 30% reduction under Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that this is not applicable because the incentive is linked to the event of retirement rather than the generation of income over a period exceeding two years.
Cuestión planteada Aplicación de la reducción del 30 por 100 establecida en el artículo 18.2 de la Ley 35/2006.
Para aplicar la reducción del 30%, el rendimiento debe tener un periodo de generación superior a dos años, lo que requiere que el rendimiento esté vinculado a una antigüedad en la empresa de al menos ese periodo y que el convenio o pacto supere también dicho plazo. En este caso, al fijarse las cantidades según la edad de jubilación, la vinculación es con el hecho de jubilarse y no con una generación previa. Solo sería aplicable la reducción a la parte del incentivo que incorpore componentes basados en la antigüedad en la empresa.
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