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A company enquired whether an extraordinary bonus programme for executives (2013-2015) qualifies for the 40% reduction under Article 18.2 of the IRPF Act. The Directorate General for Taxes (DGT) ruled that it is applicable, provided the income has a generation period exceeding two years and is not obtained on a periodic or recurring basis.
Cuestión planteada Aplicación al bonus plurianual (2013-2015) de la reducción del 40 por ciento prevista en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas a las cantidades que perciban los trabajadores correspondientes a los bonus que la entidad consultante pretende implantar.
Para aplicar la reducción del 40%, los rendimientos deben tener un periodo de generación superior a dos años y no ser periódicos o recurrentes. La periodicidad o recurrencia se valora si la retribución tiende a repetirse en el tiempo convirtiéndose en una fórmula retributiva normal. En este caso, al ser una retribución única y excepcional con un periodo de generación de tres años, procede la reducción.
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