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A company has requested clarification on whether extraordinary remuneration, conditional upon remaining in service until 2016, qualifies for the 30% reduction under Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) has ruled that this is possible, provided the requirements regarding the generation period are met and the reduction has not been applied in the previous five years.
Question posed: Whether the 30% reduction provided for in Article 18.2 of the Personal Income Tax Law is applicable to said remuneration.
Extraordinary remuneration is classified as income from employment. To apply the 30% reduction, there must be a generation period exceeding two years and the amount must be imputed to a single tax period. It shall not be applicable if, in the five previous tax periods, the taxpayer obtained other income with a generation period exceeding two years to which said reduction was applied. The maximum amount for the reduction is 300,000 euros per year.
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