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A taxpayer has enquired whether the 30% reduction provided for in Article 18.2 of the Personal Income Tax Act (LIRPF) can be applied to a lump-sum payment received due to the removal of a lifelong salary supplement. The Directorate General for Taxes (DGT) has ruled that it is applicable, provided it is attributed to a single tax period, as it qualifies as income that is notably irregular.
This ruling clarifies the tax treatment of lump-sum compensation for the loss of long-term salary components, allowing taxpayers to benefit from a significant tax reduction if the payment is treated as irregular income within a single tax year.
The tax team reviews your specific situation.
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