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V2247-24 21 October 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

30% reduction not applicable to additional amounts for early retirement agreed with employer

A worker enquired whether an additional sum of 6,000 euros received from the company following early retirement could benefit from the 30% tax reduction. The DGT ruled that these amounts constitute employment income that is neither irregular in nature nor subject to a generation period exceeding two years.

The question raised

Whether the 30 percent reduction provided for in Article 18.2 of the Tax Law is applicable to the aforementioned amount.

The DGT's ruling

The additional amounts paid by the company do not have a generation period linked to seniority nor are they classified as income obtained in a notoriously irregular manner. Therefore, the 30 percent reduction provided for in Article 18.2 of the LIRPF is not applicable. Likewise, the exemption for severance pay under Article 7 e) of the LIRPF is not applicable.

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