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A query was raised regarding whether the economic supplement for delayed retirement, when received as a single lump sum payment, allows for the application of the 30% reduction for periods exceeding two years. The Directorate General for Tax (DGT) ruled that while the reduction under Article 18.2 does not apply, the reduction under Article 18.3 for lump-sum benefits is applicable.
Question raised: If the option were chosen to receive the economic supplement for delayed retirement in a single payment, in accordance with the option provided for in letter b) of Article 210.2 of the TRLGSS, it is questioned whether the 30% reduction would be applicable to said amount, having had a generation period exceeding two years, in accordance with the provisions of Article 18.2 of the LIRPF, since, according to the taxpayer, said lump sum for delayed retirement has been generated since April 28, 2019.
The economic supplement for delayed retirement consisting of a lump sum amount (Art. 210.2.b TRLGSS) constitutes income from employment. The reduction provided for in Article 18.2 of the LIRPF is not applicable, but the 30% reduction provided for in Article 18.3 of the same law is applicable as it is received as a capital payment. If the additional 4% percentage were chosen (Art. 210.2.a TRLGSS), neither reduction would apply as it would not be a single payment.
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