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A pensioner has enquired whether the financial compensation received for replacing a monthly pension supplement with a lump sum or instalment payment allows for the application of the reduction under Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) has ruled that the reduction is applicable provided the compensation is imputed to a single tax period.
Cuestión planteada Al proponerle la entidad la sustitución del complemento mensual por un pago único o fraccionado hasta en cinco anualidades, pregunta sobre la aplicación de la reducción del artículo 18.2 de la ley 35/2006.
La compensación por la supresión de complementos salariales, pensiones o anualidades de duración indefinida se considera rendimiento del trabajo obtenido de forma notoriamente irregular en el tiempo. Para aplicar la reducción del 30%, estos rendimientos deben imputarse en un único periodo impositivo. Esta aplicación no se ve afectada por haber aplicado la reducción a otros rendimientos con periodo de generación superior a dos años en los cinco años anteriores, ya que dicha exclusión solo afecta a los rendimientos con periodo de generación superior a dos años.
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