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The query asks whether severance payments from restructuring schemes paid in instalments from 2015 can benefit from a 30% reduction. Tax authorities confirm this is possible if the ratio of generation years to payment years exceeds two.
Cuestión planteada Si a las indemnizaciones que satisfaga a partir de 1 de enero de 2015 derivadas de ese expediente de regulación de empleo les resultará de aplicación la reducción del 30 por ciento prevista en el artículo 18.2 de la Ley 35/2006.
Las indemnizaciones por despido derivadas de ERE están exentas según el artículo 7.e) de la LIRPF. Los excesos no exentos que se imputen a partir de 2015 podrán aplicar la reducción del 30% del artículo 18.2 si el cociente entre el período de generación (años de servicio) y el número de períodos impositivos de fraccionamiento es superior a dos. Para este cálculo se deben incluir 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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