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An employee received a voluntary bonus of 35,000 euros upon resigning from their company. The inquiry asks whether the 30% reduction for income with a generation period exceeding two years could be applied.
Cuestión planteada Tributación de la gratificación por el Impuesto sobre la Renta de las Personas Físicas. Imputación temporal. Aplicación de la reducción del 30 por ciento contemplada en el artículo 18.2 de la Ley del Impuesto.
La gratificación es un rendimiento del trabajo que debe imputarse al periodo en que es exigible. Para aplicar la reducción del 30%, se requiere que el rendimiento tenga un periodo de generación superior a dos años, lo que exige vincular el rendimiento a una antigüedad mínima en la empresa y que el acuerdo de concesión supere dicho periodo. Al ser una gratificación extraordinaria y voluntaria sin generación previa ni acuerdo con más de dos años de antigüedad, no procede la reducción.
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