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A former bank employee inquired whether compensation for replacing a life pension supplement with a lump sum 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) ruled that it is applicable, provided the payment is attributed 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 sustitución de complementos salariales o pensiones de duración indefinida se considera rendimiento obtenido de forma notoriamente irregular en el tiempo. Para aplicar la reducción del 30%, la normativa exige que dichos rendimientos se imputen en un único periodo impositivo. Esta reducción no está limitada por haber aplicado la misma en los cinco años anteriores, ya que esa restricción solo afecta a rendimientos con periodo de generación superior a dos años.
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