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A taxpayer inquired whether a compensatory payment received due to the replacement of a loyalty bonus under a collective agreement qualifies for the tax reduction applicable to income with a generation period exceeding two years. The Directorate General for Taxes (DGT) ruled that this is possible, provided specific requirements regarding seniority and the validity of the collective agreement are met.
Cuestión planteada Tributación en el IRPF de la paga compensatoria.
La paga compensatoria es un rendimiento del trabajo y permite la reducción del 30% del artículo 18.2 de la LIRPF si se cumple la doble condición de que el rendimiento esté vinculado a una antigüedad en la empresa superior a dos años y que el convenio colectivo que lo establece también supere dicho período. En este caso, al ser una adaptación de un concepto ya existente en convenios anteriores, se considera que existe un período de generación superior a dos años. La reducción requiere que la paga se impute en un único período impositivo y que no se hayan aplicado reducciones similares en los cinco períodos anteriores.
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