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A bank has queried whether economic compensation 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 classified as income that is notably irregular over time and is attributed to a single tax period.
This ruling clarifies the tax treatment of lump-sum compensation for the loss of recurring pension supplements, potentially offering significant tax relief for taxpayers if the criteria for irregular income are met.
The tax team reviews your specific situation.
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