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A company has requested clarification on whether an extraordinary bonus paid to executives following a corporate sale allows for the application of the reduction provided under Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) has ruled that, as the income has a generation period exceeding two years and is taxed within a single period, the reduction is applicable provided that all legal limits and conditions are met.
Cuestión planteada Si resulta de aplicación la reducción prevista en el artículo 18.2 de la LIRPF.
El bonus tiene un periodo de generación superior a dos años y se imputa en un único periodo impositivo. Por tanto, es posible aplicar la reducción del 30% prevista en el artículo 18.2 de la LIRPF. Esta aplicación está condicionada a que no se hayan aplicado reducciones similares a otros rendimientos con periodo de generación superior a dos años en los cinco periodos impositivos anteriores y que no supere el límite de 300.000 euros anuales.
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