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A pensioner inquired whether receiving a lump sum in July 2020 to substitute a monthly pension supplement allows for the 30% reduction for irregular income. The Directorate General for Taxes (DGT) ruled that it is applicable, provided the income is attributed to a single tax period.
Cuestión planteada Al proponerle la entidad la sustitución del complemento mensual por un pago único a efectuar en julio de 2020, pregunta sobre la aplicación de la reducción del artículo 18.2 de la ley 35/2006.
La compensación por la sustitución de complementos salariales, pensiones o anualidades de duración indefinida se considera rendimiento del trabajo obtenido de forma notoriamente irregular en el tiempo. Para aplicar la reducción del 30% del artículo 18.2 de la LIRPF, estos rendimientos deben imputarse en un único período impositivo. Esta reducción es independiente de si se han aplicado reducciones similares en los cinco años anteriores por rendimientos con período de generación superior a dos años.
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