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The taxpayer asks whether the reduction under Article 18.2 of the LIRPF can be applied to the portion of an ERE indemnity received from 2015 after prior payments. The tax authority confirms this is possible provided the ratio of generation years to payment years exceeds two.
Cuestión planteada Si a la parte de la indemnización que perciba a partir de 1 enero de 2015 y derivada del expediente de regulación de empleo le resultará de aplicación la reducción prevista en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas, en su redacción dada por la Ley 26/2014, de 27 de noviembre, por la que se modifican la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas, el texto refundido de la Ley del Impuesto sobre la Renta de No Residentes, aprobado por el Real Decreto Legislativo 5/2004, de 5 de marzo, y otras normas tributarias (BOE de 28 de noviembre).
Para las indemnizaciones por extinción de relación laboral percibidas de forma fraccionada, la reducción del 30% es aplicable si el cociente entre el período de generación (años de servicio contados de fecha a fecha) y el número de períodos impositivos de fraccionamiento es superior a dos. En el cómputo del fraccionamiento deben incluirse todos los ejercicios en los que se perciba la indemnización, incluidos los exentos. Se mantiene el límite de 300.000 euros anuales sobre los que se aplica la reducción.
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