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A query was raised regarding whether an early retirement bonus granted by a Provincial Council allows for the 30% reduction under Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that it is not applicable because the income does not meet the requirement of having a generation period of more than two years.
Cuestión planteada Aplicación de la reducción del 30 por 100 del artículo 18.2 de la Ley 35/2006.
Para aplicar la reducción, el rendimiento debe tener un periodo de generación superior a dos años, lo que requiere que el rendimiento esté vinculado a una antigüedad mínima en la empresa de ese periodo y que el pacto que lo establece supere también los dos años. En este caso, la gratificación nace de la opción individual de jubilación anticipada basada en la edad y no de una antigüedad previa en la prestación de servicios. Por tanto, no existe una generación previa del rendimiento que permita aplicar la reducción.
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