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A query was raised regarding whether the financial compensation for delaying the retirement age, received as a lump sum, is eligible for the 30% reduction under Article 18.3 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) has ruled that this reduction is indeed applicable to such lump-sum supplements.
Cuestión planteada Si la percepción en la modalidad de pago único puede beneficiarse de la reducción establecida en el artículo 18.3 de la Ley 35/2006.
El complemento económico por jubilación demorada consistente en una cantidad a tanto alzado del artículo 210.2.b) del TRLGSS se califica como rendimiento del trabajo. Por tanto, procede aplicar la reducción del 30 por ciento prevista en el artículo 18.3 de la Ley del IRPF cuando se perciba en forma de capital.
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