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A City Council must pay an early retirement benefit following a judicial ruling. The DGT determines that these amounts are employment income and must be attributed to the period in which the ruling becomes final.
Question posed: Whether the amounts to be paid to these workers are subject to Personal Income Tax (IRPF) and its withholding system.
The amounts are attributed to the tax period in which the judicial ruling recognizing the right becomes final. The 30% reduction is applicable for having a generation period exceeding two years, provided that the dual condition of minimum seniority in the company is met and that the agreement establishes said benefit for a period exceeding two years. This reduction must be applied in a single tax period and the same reduction must not have been applied to other similar income in the previous five periods.
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