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An employee asked whether the 30% reduction under Article 18.2 of the LIRPF could be applied to the first payment of an incentive system. The DGT replied that since the earnings are not notably irregular and are received in instalments over different years, the reduction does not apply.
Cuestión planteada Posibilidad de aplicar al primer importe, percibido en junio de 2017, la reducción del 30 por ciento prevista en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La reducción del 30 por ciento del artículo 18.2 de la LIRPF requiere que los rendimientos se imputen en un único período impositivo. Dado que los importes del sistema de incentivos se imputan en dos ejercicios distintos (2017 y 2018) y no encajan en los supuestos de rendimientos notoriamente irregulares del artículo 12 del RIRPF, no es aplicable la reducción.
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