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A retiree receives an out-of-court settlement to compensate for a lower pension caused by errors in their former company's social security contributions. The Directorate General of Taxes (DGT) has ruled that this payment does not allow for the application of the 30% reduction provided for in the Personal Income Tax (IRPF) Law.
Cuestión planteada Aplicación a la cantidad percibida la reducción contemplada en el artículo 18.2 de la Ley del Impuesto sobre la Renta.
La reducción del 30% por rendimientos de trabajo obtenidos de forma notoriamente irregular requiere que la empresa haya alterado, suprimido o modificado percepciones económicas de duración indefinida o las condiciones de trabajo. En este caso, la indemnización nace de un acuerdo extrajudicial y no obedece a la modificación de complementos salariales o pensiones ya existentes. Por tanto, el importe no puede ser objeto de dicha reducción.
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