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A taxpayer inquired whether receiving accumulated differences from a widowhood pension in a single payment allowed for the irregular income reduction. The Directorate General of Taxes (DGT) ruled that none of the reductions provided for in Article 18 of the Personal Income Tax Law (LIRPF) are applicable.
Cuestión planteada Si es de aplicación a las referidas cantidades la reducción por rendimiento del trabajo irregular del artículo 18 de la LIRPF.
La reducción del 30% del apartado 2 del artículo 18 de la LIRPF no aplica porque las pensiones de la Seguridad Social están excluidas de este supuesto. La reducción del apartado 3 no aplica porque el cobro no es una prestación en forma de capital, sino una acumulación de diferencias de pensiones mensuales. Tampoco procede la reducción por rendimientos notoriamente irregulares porque la pensión es una prestación periódica y no encaja en ese concepto.
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