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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 is possible provided the generation period and fragmentation requirements are met.
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 percibidas de forma fraccionada, la reducción del 30% es aplicable si el cociente entre el periodo de generación (años de servicio) y el número de periodos 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 aplica el límite de 300.000 euros anuales sobre el que se puede aplicar la reducción.
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