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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 this is possible if received in a single payment and is classified as income obtained in a notoriously irregular manner.
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, teniendo en cuenta que también prevé capitalizar la prestación de un plan de pensiones a la que le resulta aplicable la reducción del 40 por 100.
La compensación por la supresión de complementos salariales o pensiones de duración indefinida se considera rendimiento del trabajo obtenido de forma notoriamente irregular. Para aplicar la reducción del 30%, dicha compensación debe imputarse en un único periodo impositivo. Esta reducción no se ve afectada por haber aplicado otras reducciones en los cinco años anteriores, ya que esa limitación solo aplica a rendimientos con periodo de generación superior a dos años.
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