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An employee inquired whether a retention bonus, contingent on remaining with the company until March 2023, 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 not applicable because the generation period does not exceed two years.
Cuestión planteada Si resulta de aplicación la reducción del 30 por ciento prevista en el artículo 18.2 de la Ley del Impuesto.
La reducción del 30% del artículo 18.2 LIRPF requiere que los rendimientos tengan un periodo de generación superior a dos años o sean notoriamente irregulares. En este caso, el bonus no es un rendimiento notoriamente irregular y su periodo de generación no es superior a dos años, ya que el derecho se reconoce en diciembre de 2021 para ser exigible en marzo de 2023. Por tanto, no procede la reducción.
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