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A former bank employee enquired whether replacing a monthly supplement with a single or staggered payment allows for the 30% reduction under Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that the reduction applies only if 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 por un importe de 385.089,59 euros, pregunta sobre la aplicación de la reducción del artículo 18.2 de la Ley 35/2006.
La compensación por la sustitución de complementos salariales o pensiones de duración indefinida se considera rendimiento del trabajo obtenido de forma notoriamente irregular. Para aplicar la reducción del 30%, la cantidad debe imputarse en un único período impositivo. La reducción no se aplicará sobre la parte del rendimiento que supere los 300.000 euros anuales. Esta aplicación no se ve afectada por haber aplicado la reducción a otros rendimientos con período de generación superior a dos años en los cinco años anteriores.
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