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The taxpayer asks whether the 18.2 LIRPF reduction can be applied to severance payments from an ERE received in instalments from 2015. The tax authority confirms it can be applied if legal requirements are met and the ratio of generation years to payment years exceeds two.
Question raised: Whether the portion of the severance payment received as of 1 January 2015 and derived from the employment regulation file will be subject to the reduction provided for in Article 18.2 of the Personal Income Tax Law, in the wording given by Law 26/2014, of 27 November, which amends Law 35/2006, of 28 November, on Personal Income Tax, the consolidated text of the Non-Resident Income Tax Law, approved by Royal Legislative Decree 5/2004, of 5 March, and other tax regulations (BOE of 28 November).
For severance payments for termination of the employment relationship received in installments, the 30% reduction is applicable if the quotient between the number of years of generation (years of service) and the number of tax periods of installment is greater than two. In the calculation of the installment, all fiscal years in which the severance is received must be included, including those that are exempt. The limit of 300,000 euros per year to which the reduction applies is maintained.
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