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A taxpayer queried whether early retirement incentives under a municipal agreement allow for the 30% reduction provided by Article 18.2 of the IRPF Act. The Directorate General for Taxes (DGT) ruled that this is possible if the income relates to a generation period exceeding two years and seniority requirements are satisfied.
Cuestión planteada Aplicación al citado incentivo de la reducción del artículo 18.2 de la Ley 35/2006.
Para aplicar la reducción del 30%, el rendimiento debe tener un periodo de generación superior a dos años. Esto requiere que el trabajador tenga una antigüedad mínima en la empresa de ese periodo y que el acuerdo o convenio que establece el incentivo también supere los dos años. Además, no se debe haber aplicado esta reducción a otros rendimientos con periodo de generación superior a dos años en los cinco periodos impositivos anteriores.
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