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A taxpayer inquired whether the lump-sum payment for deferred retirement qualifies for the 30% reduction applicable to irregular income or income generated over more than two years. The DGT ruled that while the reduction under Article 18.2 does not apply, the reduction under Article 18.3 for benefits paid as a lump sum is applicable.
Cuestión planteada Tributación en el IRPF del referido pago único.
No procede la reducción del 30% del artículo 18.2 de la Ley del IRPF, ya que este incentivo no es un rendimiento obtenido de forma notoriamente irregular en el tiempo ni aplica la reducción por período de generación superior a dos años para este tipo de prestaciones. Sin embargo, sí resulta aplicable la reducción del 30% prevista en el artículo 18.3 de la Ley del IRPF sobre la cantidad a tanto alzado del complemento económico de jubilación demorada, al tratarse de una prestación en forma de capital.
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