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A taxpayer inquired whether variable remuneration based on three-year objectives could benefit from the reduction for income with a generation period exceeding two years. The DGT ruled that this is possible, provided that the legal requirements for temporal imputation and statutory limits are met.
Cuestión planteada Aplicación de la reducción del artículo 18.2 de la Ley 35/2006 a una retribución variable por cumplimiento de objetivos.
Para aplicar la reducción del 30% sobre rendimientos del trabajo con período de generación superior a dos años, estos deben imputarse en un único período impositivo. Además, el contribuyente no debe haber aplicado esta reducción a otros rendimientos con período de generación superior a dos años en los cinco períodos impositivos anteriores. La reducción tiene un límite de 300.000 euros anuales sobre el rendimiento íntegro.
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