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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.
Cuestión planteada Si a la parte de la indemnización que perciba a partir de 1 enero de 2015, una vez superada la parte exenta, le resultará de aplicación la reducción prevista en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas, en su redacción dada por la Ley 26/2014, de 27 de noviembre, por la que se modifican la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas, el texto refundido de la Ley del Impuesto sobre la Renta de No Residentes, aprobado por el Real Decreto Legislativo 5/2004, de 5 de marzo, y otras normas tributarias (BOE de 28 de noviembre).
Para aplicar la reducción del 30% en indemnizaciones por extinción de relación laboral percibidas de forma fraccionada, el cociente entre el número de años de generación (años de servicio) y el número de períodos impositivos de fraccionamiento debe ser superior a dos. En el cálculo del fraccionamiento se deben incluir todos los ejercicios en los que se perciba la indemnización, incluso aquellos en los que la parte sea exenta. La reducción se aplicará sobre la parte no exenta de la indemnización percibida a partir de 1 de enero de 2015, respetando el límite de 300.000 euros anuales.
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