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A worker inquired whether the 30% reduction under Article 18.2 of the Personal Income Tax Law (LIRPF) could be applied to a redundancy payment, having previously utilised this reduction in 2017 for social benefits compensation. The Directorate General for Taxes (DGT) ruled that this is possible because the previous reduction did not apply to income with a generation period exceeding two years.
Cuestión planteada Aplicación a la indemnización de la reducción del 30 por 100 del artículo 18.2 de la Ley 35/2006.
La reducción del 30% no es aplicable a rendimientos con período de generación superior a dos años si en los cinco períodos anteriores se aplicó la reducción a otros rendimientos con dicho período de generación. Sin embargo, la limitación no afecta a rendimientos obtenidos de forma notoriamente irregular en el tiempo según el artículo 12.1 del RIRPF. Como la reducción de 2017 se aplicó por irregularidad y no por período de generación superior a dos años, no impide aplicar la reducción a la indemnización actual.
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