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A retiree inquired whether an 180,000 euro compensation received following a judicial settlement with their company could benefit from the reduction under Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that it is not applicable because the amount does not stem from a pension commitment nor was it generated over a period exceeding two years.
Cuestión planteada Calificación de la compensación percibida como compromiso por pensiones. Aplicación de la reducción de 30 por ciento que se contempla en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La cantidad pactada en un acuerdo transaccional se califica como rendimiento del trabajo según el artículo 17.1 de la LIRPF. No procede la reducción del 30% del artículo 18.2 de la LIRPF porque la compensación no tiene un periodo de generación superior a dos años, al nacer ex-novo del acuerdo. Tampoco se considera un rendimiento obtenido de forma notoriamente irregular en el tiempo según el Reglamento del IRPF.
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