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The inquirer asks whether the single lump-sum payment received for delaying retirement allows for tax reductions. The DGT rules that the 30% reduction can be applied if the payment is received as a lump sum.
Cuestión planteada Tratamiento fiscal de dicho "pago único por jubilación demorada".
El complemento económico por jubilación demorada del artículo 210.2 del TRLGSS es un rendimiento del trabajo. Por tanto, es aplicable la reducción del 30% prevista en el artículo 18.3 de la Ley del IRPF cuando dicho complemento se perciba en forma de capital como una cantidad a tanto alzado. No procede la reducción del artículo 18.2 por no ser aplicable a las prestaciones del artículo 17.2.a).
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