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A local council has requested clarification on whether early retirement compensation for civil servants with over three years of service allows for the 30% reduction under Article 18.2 of the Personal Income Tax Law (LIRPF). The Directorate General for Taxes (DGT) has ruled that this is applicable provided the amount is attributed to a single tax period and no similar reductions have been applied in the previous five years.
Cuestión planteada Aplicación de la reducción del 30 por 100 establecida en el artículo 18.2 de la Ley 35/2006 en el siguiente supuesto: funcionario con más de tres años de antigüedad que solicita la jubilación anticipada el 1 de agosto de 2017 para jubilarse un año después.
Para aplicar la reducción del 30% por período de generación superior a dos años, deben concurrir dos condiciones: que el rendimiento esté vinculado a una antigüedad mínima en la empresa de ese período y que el convenio o contrato que establece la indemnización supere también los dos años. En este caso, al existir una antigüedad mínima de tres años y un convenio de 2004, la reducción es aplicable siempre que se impute en un único período impositivo y no se hayan aplicado reducciones por este concepto en los cinco períodos impositivos anteriores.
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