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An executive inquired whether the compensation received for a non-compete agreement following their dismissal could benefit from the 30% reduction under Article 18.2 of the LIRPF. The DGT has responded that it is not applicable because there is no generation period exceeding two years.
Question posed: It is asked whether the 30 percent reduction of Article 18.2 of Law 35/2006 is applicable to the compensation.
Compensation for a non-compete agreement does not qualify as income obtained in a notoriously irregular manner according to Article 12.1 of the IRPF Regulations. As it is not notoriously irregular income, a generation period exceeding two years is required to apply the 30% reduction. Since said compensation arises with the dismissal itself, there is no prior generation period exceeding two years, therefore the reduction is not applicable.
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