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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.
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