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A civil servant under the 'clases pasivas' regime inquired whether a lump-sum payment for deferred retirement allows for reductions applicable to irregular income. The Directorate General for Taxes (DGT) ruled that, as it constitutes employment income received as capital, the 30% reduction under Article 18.3 of the Income Tax Law is applicable.
Cuestión planteada Tributación en el IRPF de la percepción de dicho pago único a tanto alzado.
El complemento económico de jubilación demorada percibido como cantidad a tanto alzado se califica como rendimiento del trabajo. Sobre este importe es aplicable la reducción del 30% prevista en el artículo 18.3 de la Ley 35/2006. No procede la reducción del artículo 18.2 por no ser operativa en las prestaciones del artículo 17.2.a).
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