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V2175-15 15 July 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · reducción del 30 por ciento

The 30% reduction may be applied to the loyalty bonus if the dual condition of seniority and the validity of the collective agreement is met

A query is made as to whether a loyalty bonus for termination of employment for workers over 45 years of age allows for the application of the 30% reduction under Article 18.2 of the Personal Income Tax Law (LIRPF). The DGT responds that it is possible if the requirements of a generation period exceeding two years and the validity of the collective agreement are met.

The question raised

Question posed: Application of the 30 percent reduction of Article 18.2 of Law 35/2006 to the loyalty bonus.

The DGT's ruling

To apply the 30% reduction to income with a generation period exceeding two years, it is required that the income be linked to seniority in the company of at least that period and that the collective agreement or pact establishing it also exceeds two years. In this case, as seniority between 10 and 35 years is required, the first condition is met. The application is subject to amount limitations and to the condition that the reduction has not been applied to other similar income during the previous five tax periods.

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