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A taxpayer queried whether a loyalty bonus under a hospitality collective agreement in Catalonia qualifies for the 30% reduction under Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that it is applicable, as the requirements regarding seniority and the duration of the collective agreement are met.
Cuestión planteada Aplicación de la reducción del artículo 18.2 de la Ley 35/2006 al premio de vinculación recogido en el artículo 37 del Convenio colectivo interprovincial del sector de la industria de hostelería y turismo de Cataluña.
El premio de vinculación permite la reducción del 30% si se cumplen dos condiciones: que el rendimiento esté vinculado a una antigüedad en la empresa superior a dos años y que el convenio que lo establece también supere ese período. En este caso, la antigüedad exigida (10 a 35 años) y la continuidad de la redacción del premio en convenios anteriores permiten aplicar la reducción. La aplicación está sujeta a los límites de cuantía y a la regla de los cinco períodos impositivos anteriores establecidos en la ley.
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