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The consultant asks how to calculate the IRPF retention on a deferred pension payment made in a single lump sum. The DGT responds that a 30% reduction applies to the amount subject to taxation or the capital portion of a mixed option.
Cuestión planteada Cálculo de la retención aplicable.
La reducción del 30% del artículo 18.3 de la Ley 35/2006 es aplicable al complemento económico de jubilación demorada cuando se perciba como una cantidad a tanto alzado (artículo 210.2.b del TRLGSS) o en la parte de la modalidad mixta que se cobre en forma de capital. No es aplicable la reducción del artículo 18.2. La retención se determinará según el procedimiento general del Reglamento del Impuesto en función de los importes que el pagador satisfaga en el año natural.
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