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The consultant asks whether the 30% reduction under Article 18.2 of the LIRPF can be applied to excess severance payments received in instalments from 2015. The tax authority confirms it is possible if the ratio of generation years to payment years exceeds two.
Question posed: Whether the portion of the compensation received as of 1 January 2015, once the exempt portion has been exceeded, will be subject to the reduction provided for in Article 18.2 of the Personal Income Tax Law, as amended by Law 26/2014, of 27 November, which modifies Law 35/2006, of 28 November, on Personal Income Tax, the recast text of the Non-Resident Income Tax Law, approved by Royal Legislative Decree 5/2004, of 5 March, and other tax regulations (BOE of 28 November).
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