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V3066-17 23 November 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

30% reduction for generation periods exceeding two years may apply to school grants under certain conditions

A worker inquired whether retroactive school grants (2013-2016) provided under a collective agreement could benefit from the reduction set out in Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that the reduction applies if the requirement of a generation period exceeding two years is met for each specific instance of the grant.

The question raised

Cuestión planteada Aplicación de la reducción del artículo 18.2 de la Ley 35/2006.

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