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A taxpayer inquired whether the 30% reduction under Article 18 of the Personal Income Tax Act (LIRPF) could be applied to their total permanent disability pension. The Directorate General for Taxes (DGT) ruled that since the pension is received monthly as an annuity rather than as a lump sum, the reduction does not apply.
Cuestión planteada Aplicación de la reducción del 30 por 100 del artículo 18 de la Ley 35/2006.
Las pensiones de la Seguridad Social son rendimientos del trabajo. Según el artículo 18.1 de la Ley 35/2006, las reducciones previstas no se aplicarán cuando la prestación se perciba en forma de renta. Dado que la pensión de incapacidad permanente se percibe mensualmente, no es aplicable el porcentaje de reducción.
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