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A taxpayer inquired whether compensation received for partial retirement could qualify for the 40% reduction under Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that it 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 en la empresa de ese periodo y que el pacto que establece la cuantía también supere los dos años. En este caso, al fijarse la indemnización en función de la edad de jubilación y no de la antigüedad, no se cumple la condición de generación previa. Solo sería aplicable la reducción a la parte de la indemnización que incorpore un componente basado en la antigüedad.
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