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A bank has queried whether economic compensation 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 classified as income that is notably irregular over time and is attributed to a single tax period.
Cuestión planteada Se pregunta sobre la aplicación de la reducción del artículo 18.2 de la ley 35/2006 al pago sustitutorio.
La compensación por la supresión de complementos salariales o pensiones 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 en los cinco periodos anteriores a otros rendimientos con periodo de generación superior a dos años.
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