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A worker inquired whether a bonus paid in 2019, generated between 2017 and 2019, qualifies for the 30% reduction under Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that this is possible provided it is attributed to a single period and the reduction has not been applied to similar income within the previous five years.
Cuestión planteada Aplicación a la cantidad percibida de la reducción del 30 por 100 del artículo 18.2 de la Ley el Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la reducción del 30% sobre rendimientos del trabajo con periodo de generación superior a dos años, estos deben imputarse en un único periodo impositivo. No será aplicable si el contribuyente aplicó esta reducción a otros rendimientos con periodo de generación superior a dos años en los cinco periodos impositivos anteriores. La cuantía sobre la que se aplica la reducción no puede superar los 300.000 euros anuales.
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