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V1735-18 18 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · reducción del 30 por 100

The 30% reduction for early retirement cannot be applied if the requirement of a generation period exceeding two years is not met

A civil servant requests information on whether the early retirement bonus allows for the application of the 30% reduction under Article 18.2 of the LIRPF. The DGT responds that it is not applicable because the requirement of a generation period exceeding two years is not met.

The question raised

Question posed: Application of the 30 percent reduction under Article 18.2 of Law 35/2006.

The DGT's ruling

To apply the reduction, it is required that the income has a generation period exceeding two years, which requires that the income be linked to a minimum seniority in the company of that period and that the agreement establishing it also exceeds two years. In this case, the bonus arises from the individual option for early retirement without requiring a prior period of service to justify it. Therefore, there is no prior generation of income and the reduction is not applicable.

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