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V1162-20 ·29 April 2020 ·consulta-vinculante Medium impact
Tax

30% reduction for irregular income may apply to lump-sum pension supplement substitution payments

A pensioner inquired whether receiving a lump sum in July 2020 to substitute a monthly pension supplement allows for the 30% reduction for irregular income. The Directorate General for Taxes (DGT) ruled that it is applicable, provided the income is attributed to a single tax period.

In 5 key points

How it affects those involved

This ruling clarifies that lump-sum payments replacing regular pension supplements qualify for the tax reduction for irregular income, provided they are taxed within a single tax year.

Lifecycle

2020-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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