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A taxpayer asks whether the 30% reduction can be applied to an indemnity from a mutual agreement following a separation plan, having previously applied it to a pension bonus. The DGT confirms it is possible, as the five-year limitation applies only to income with a generation period exceeding two years, not to clearly irregular income.
Cuestión planteada Si resulta de aplicación la reducción del 30 por ciento del artículo 18.2 de la LIRPF a la cantidad percibida, teniendo en cuenta que también aplicó dicha reducción a un premio por antigüedad en 2023.
La reducción del 30% del artículo 18.2 de la LIRPF es aplicable a las cantidades por resolución de mutuo acuerdo de la relación laboral si se imputan en un único período impositivo. La prohibición de aplicar la reducción si se han percibido otros rendimientos con reducción en los cinco años anteriores solo se aplica a rendimientos con período de generación superior a dos años. Al ser la indemnización un rendimiento obtenido de forma notoriamente irregular (artículo 12.1 f del RIRPF), no se ve afectada por dicha limitación.
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