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A query was raised regarding whether advances from a Bank of Spain retirement relief scheme qualify for the 30% reduction under Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that, because the payments are attributed to different tax periods due to being paid in instalments, the requirement for attribution within a single tax period is not met.
Cuestión planteada Incidencia de los tercios cobrados en la reducción del 30 por 100 del artículo 18.2 de la Ley 35/2006.
Para aplicar la reducción del 30%, el rendimiento debe tener un período de generación superior a dos años y tributar en un único período impositivo. En el caso de premios de jubilación, si se opta por el fraccionamiento, no se cumple la condición de imputación en un único período. Además, se debe verificar que en los cinco períodos anteriores no se hayan aplicado reducciones similares a otros rendimientos con período de generación superior a dos años.
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