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The taxpayer asks whether the reduction provided for in Article 18.2 of the Personal Income Tax Law (LIRPF) can be applied to a severance payment resulting from a Collective Redundancy Procedure (ERE) received in installments. The DGT responds that this is possible provided that the quotient between the generation period and the installment periods is greater than two.
Question posed: Whether the reduction provided for in Article 18.2 of the Personal Income Tax Law shall apply to the portion of the severance payment received during 2014 arising from the employment regulation file.
For severance payments received in installments, the reduction under Article 18.2 of the LIRPF is only applicable if the quotient between the generation period (years of service at the company) and the number of tax periods of installment is greater than two. In the calculation of the installment periods, all fiscal years in which the severance is received must be included, even those in which the amount is exempt. The reduction shall be subject to an annual limit of 300,000 euros.
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