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A pensioner inquired whether compensation for the removal of a lifelong monthly supplement 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 if the income is obtained in a notoriously irregular manner and 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 supresión 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%, dicha compensación debe imputarse en un único periodo impositivo. Esta reducción no está limitada por la regla de los cinco periodos anteriores, ya que esa exclusión solo afecta a rendimientos con periodo de generación superior a dos años.
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