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A pensioner inquired whether the 30% reduction for irregular income could be applied when receiving compensation for the removal of a monthly supplement. The Directorate General for Taxes (DGT) ruled that this is possible provided the payment is made in a single lump sum rather than in instalments.
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, teniendo en cuenta que en 2017 percibió de la misma entidad una compensación económica por la supresión de un complemento de beneficios sociales a la que aplicó la referida reducción como "renta notoriamente irregular".
La compensación por la supresión de complementos salariales o pensiones de duración indefinida se considera rendimiento del trabajo obtenido de forma notoriamente irregular. Para aplicar la reducción del 30% del artículo 18.2 de la LIRPF, la cuantía debe imputarse en un único periodo impositivo. Esta posibilidad no se ve afectada por haber aplicado la reducción en los cinco años anteriores, ya que dicha exclusión solo aplica a rendimientos con periodo de generación superior a dos años.
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