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A company has requested clarification on whether financial compensation for a post-contractual non-compete agreement qualifies for the 30% reduction under Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate-General for Tax (DGT) has ruled that it is not applicable because there is no generation period exceeding two years.
Cuestión planteada Si resulta aplicable a la compensación la reducción del 30 por 100 del artículo 18.2 de la Ley 35/2006.
La compensación por pacto de no competencia no permite la reducción del 30% del artículo 18.2 de la Ley 35/2006. No se considera que exista un período de generación superior a dos años, ya que la indemnización surge con el despido que activa el pacto. Además, la duración de dichos pactos no puede superar los dos años según la normativa laboral.
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