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The taxpayer asks whether the 18.2 LIRPF reduction can be applied to severance payments received from 2015 onwards. The tax authority confirms it can be applied if the ratio between the generation period and the number of tax periods of fragmentation exceeds two.
Question posed: Whether the portion of the severance payment received as of 1 January 2015, derived from the collective redundancy procedure, will be subject to the reduction provided for in Article 18.2 of the Personal Income Tax Law, as amended by Law 26/2014, of 27 November, which modifies 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 derived from collective redundancy procedures (ERE) received in installments, the 30% reduction shall be applicable if the quotient between the generation period (years of service calculated from date to date) and the number of tax periods of installment is greater than two. All fiscal years in which the severance is received, including exempt ones, must be included in the installment calculation. The limit of 300,000 euros per year to which the reduction applies is maintained.
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