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A pensioner has enquired whether the financial compensation received for replacing a monthly pension supplement with a lump sum or instalment payment allows for the application of the reduction under Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) has ruled that the reduction is applicable provided the compensation is imputed to a single tax period.
This ruling clarifies the tax treatment for lump-sum compensations related to pension supplements, confirming that the irregularity reduction can be applied if the entire amount is taxed within one tax year.
The tax team reviews your specific situation.
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