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A taxpayer has enquired whether the 30% reduction provided for in Article 18.2 of the Personal Income Tax Act (LIRPF) can be applied to a lump-sum payment received due to the removal of a lifelong salary supplement. The Directorate General for Taxes (DGT) has ruled that it is applicable, provided it is attributed to a single tax period, as it qualifies as income that is notably irregular.
Cuestión planteada Aplicación al pago compensatorio de la reducción del 30 por 100 del artículo 18.2 de la Ley 35/2006 teniendo en cuenta que en 2014 incluyó en su declaración del IRPF unos rendimientos del trabajo (premio por antigüedad) a los que aplicó la reducción.
La compensación por la supresión de complementos salariales de duración indefinida se considera rendimiento del trabajo obtenido de forma notoriamente irregular en el tiempo. Por tanto, es aplicable la reducción del 30% del artículo 18.2 de la Ley 35/2006 siempre que se imputen en un único período impositivo. Esta aplicación no se ve afectada por haber aplicado previamente la reducción a otros rendimientos con período de generación superior a dos años.
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