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A Civil Service Pension Scheme member inquired whether the lump-sum portion of the mixed option for the deferred retirement supplement is eligible for the 30% Personal Income Tax (IRPF) reduction. The Directorate-General for Taxes (DGT) ruled that this reduction is indeed applicable to payments received as a lump sum.
Cuestión planteada Si se opta por la opción mixta para recibir el complemento económico por jubilación demorada, que combina la aplicación de un porcentaje adicional y de una cantidad a tanto alzado como pago único, pregunta si dicho pago único tendría derecho a la reducción del 30% previsto en el artículo 18.3 de la LIRPF o de cualquier otro artículo.
El complemento económico por jubilación demorada se califica como rendimiento del trabajo. En la opción mixta (letra c del artículo 210.2 del TRLGSS), la reducción del 30% prevista en el artículo 18.3 de la LIRPF es aplicable únicamente al cobro efectuado en forma de capital.
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