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A worker retiring after 35 years of service inquired whether the severance bonus received upon termination qualifies for the 40% Personal Income Tax (IRPF) reduction. The Directorate General for Taxes (DGT) ruled that this is possible provided it is proven that both the length of service with the company and the collective agreement regulating the bonus have a generation period exceeding two years.
Cuestión planteada Se pregunta si resulta aplicable la reducción del artículo 18.2.a) de la Ley 35/2006 al referido premio.
Para aplicar la reducción del 40% por periodo de generación superior a dos años, se requiere que el rendimiento esté vinculado a una antigüedad en la empresa de al menos ese periodo y que el convenio o pacto que lo establece también supere los dos años. En este caso, la reducción sería aplicable si el convenio actual sustituye a uno anterior que ya incluía la misma regulación del premio de vinculación.
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