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A query was raised regarding whether replacing a periodic compensatory pension with a single lump sum payment allows for a tax reduction. The Directorate General for Taxes (DGT) has ruled that the 40% reduction is applicable, as it is considered income obtained in a notoriously irregular manner.
Cuestión planteada Tratamiento fiscal a efectos del Impuesto sobre la Renta de las Personas Físicas respecto al perceptor de la pensión.
Las pensiones compensatorias se consideran rendimientos del trabajo. Cuando una pensión periódica se sustituye por la entrega de un capital en un único pago, se considera que el rendimiento se obtiene de forma notoriamente irregular en el tiempo. Por tanto, es aplicable la reducción del 40% prevista en el artículo 18.2 de la Ley del IRPF.
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