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The taxpayer asks whether the 18.2 LIRPF reduction can be applied to a severance payment received from 2015 after prior fragmented payments. The tax authority confirms it can be applied if the ratio of generation years to fragmentation 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 despido derivadas de ERE que se cobren de forma fraccionada, la reducción del 30% será aplicable si el cociente entre el período de generación (años de servicio) y el número de períodos impositivos de fraccionamiento es superior a dos. En el cálculo del fraccionamiento deben incluirse todos los ejercicios en los que se perciba la indemnización, incluso los exentos. Se mantiene el límite de 300.000 euros anuales sobre los que se aplica la reducción.
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