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A company asks whether the share issuance agreed to reward employee performance allows applying the 30% reduction under article 18.2 of the LIRPF. The DGT replies that it is not applicable as the income does not have a generation period exceeding two years.
Cuestión planteada Si, sobre la referida retribución a hacer efectiva en julio de 2015, resulta aplicable la reducción del 30% prevista en el artículo 18.2 de la Ley 35/2006.
Para aplicar la reducción del 30% sobre rendimientos del trabajo, estos deben tener un periodo de generación superior a dos años, imputarse en un único periodo impositivo y no haber aplicado la reducción en los cinco periodos anteriores por otros rendimientos similares. En este caso, aunque el pacto se firmó en 2012, el derecho a la percepción depende de que el beneficio anual supere una cuantía, por lo que no se aprecia un periodo de generación superior a dos años. Por tanto, no resulta aplicable la reducción.
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