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A former bank employee inquired whether replacing a monthly pension 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 por un importe total de 622.500 euros, pregunta sobre la aplicación de la reducción del artículo 18.2 de la Ley 35/2006.
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%, la cuantía debe imputarse en un único periodo impositivo y no superar los 300.000 euros anuales. El exceso sobre dicho límite tributará sin la reducción. Esta aplicación no se ve afectada por haber aplicado la reducción a otros rendimientos con periodo de generación superior a dos años en los cinco años anteriores.
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