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A taxpayer inquired whether compensation received for partial retirement could benefit from the 40% Personal Income Tax (IRPF) reduction. The Directorate General for Taxes (DGT) ruled that this is not applicable because the amount is determined by age rather than length of service with the company.
Cuestión planteada Aplicación de la reducción del 40 por 100 establecida en el artículo 18.2 de la Ley 35/2006.
Para aplicar la reducción del 40%, el rendimiento debe tener un periodo de generación superior a dos años, lo que requiere que el trabajador tenga una antigüedad mínima de ese periodo y que el pacto que establece la cuantía también supere los dos años. En este caso, la indemnización se establece en función de la edad de jubilación y no de la antigüedad, por lo que no cumple la condición. Solo sería aplicable la reducción a la parte de la indemnización que incorpore un componente basado en la antigüedad.
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