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A pensioner inquired whether replacing a monthly supplement with a lump sum or staggered payments 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 the reduction is applicable provided the compensation 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 un complemento periódico y vitalicio se considera rendimiento del trabajo obtenido de forma notoriamente irregular en el tiempo. Para aplicar la reducción del 30 por 100, 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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