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A local council enquired whether the early voluntary retirement premiums paid to its officials qualify for the 30% reduction under Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that this reduction applies provided both the seniority and the duration of the agreement requirements are met, and that adjusting the premium scale does not constitute new remuneration.
Cuestión planteada Aplicación de la reducción del 30 por 100 del artículo 18.2 de la Ley 35/2006.
La reducción del 30% es aplicable si se cumple la doble condición de que el rendimiento esté vinculado a una antigüedad en la empresa de al menos dos años y que el acuerdo o convenio que lo establece supere también dicho período. La adaptación de la escala de la prima a la edad ordinaria de jubilación no constituye una retribución de nueva creación, sino una mera adaptación de la ya existente. Para aplicar la reducción, la prima debe imputarse en un único período impositivo y no haberse aplicado la reducción por otros rendimientos con período de generación superior a dos años en los cinco períodos impositivos anteriores.
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