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A worker received an additional amount called 'global transactional indemnity' under a Supreme Court-homologated agreement from a 2019 collective dismissal. The DGT concludes that the 30% reduction under art. 18.2 LIRPF does not apply because the right to receive this amount arises ex novo with the transactional agreement, and no superior two-year generation period can be identified.
Cuestión planteada Si resulta de aplicación la reducción del 30 por ciento prevista en el artículo 18.2 de la LIRPF.
La reducción del 30% del art. 18.2 LIRPF para rendimientos del trabajo con período de generación superior a dos años exige que el derecho al cobro haya venido generándose durante ese período. Cuando el derecho a la 'indemnización por transacción global' nace ex novo con el acuerdo transaccional, con independencia de los años de servicio del trabajador, no existe período de generación previo superior a dos años y la reducción no es aplicable. El acuerdo transaccional no puede calificarse tampoco como rendimiento notoriamente irregular en el tiempo conforme al art. 12 RIRPF. El tratamiento fiscal pactado por las partes (retención sobre importes íntegros sin reducción ni exención del art. 7.e) LIRPF) es coherente con este criterio.
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