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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.
Question posed: Whether the portion of the severance payment received as of January 1, 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, as amended by Law 26/2014, of November 27, which modifies Law 35/2006, of November 28, on Personal Income Tax, the consolidated text of the Non-Resident Income Tax Law, approved by Royal Legislative Decree 5/2004, of March 5, and other tax regulations (BOE of November 28).
For severance payments received in installments, the 30% reduction shall be applicable if the quotient between the generation period (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 fiscal years in which the portion is exempt. The limit of 300,000 euros per year to which the reduction applies is maintained.
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