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A worker enquired whether the 30% reduction under Article 18.2 of the Personal Income Tax Act (LIRPF) could be applied to incentives received following their dismissal. The Directorate General for Taxes (DGT) clarifies that this is possible provided the generation period requirements are met and no similar reductions have been applied within the last five years.
Cuestión planteada Aplicación de la reducción del 30 por 100 prevista en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas a los incentivos percibidos en el período impositivo 2017.
Para aplicar la reducción del 30% sobre rendimientos del trabajo, estos deben tener un período de generación superior a dos años e imputarse en un único período impositivo. Además, el contribuyente no debe haber aplicado esta reducción a otros rendimientos con período de generación superior a dos años en los cinco períodos impositivos anteriores, salvo indemnizaciones por extinción de relación laboral. La cuantía sobre la que se aplica la reducción tiene un límite de 300.000 euros anuales.
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