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A worker inquired whether they could apply the 40% Income Tax (IRPF) reduction when receiving a lump-sum payment for substituting accumulated overtime for time off. The Directorate General for Taxes (DGT) has ruled that this reduction cannot be applied.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por 100 del artículo 18.2 de la Ley 35/2006.
La compensación económica por sustituir el derecho al tiempo libre por un importe no tiene un período de generación previo, ya que nace del acuerdo entre empresa y trabajador. Asimismo, este pago no califica como un rendimiento obtenido de forma notoriamente irregular en el tiempo según el Reglamento del IRPF. Por tanto, no procede la reducción del 40% del artículo 18.2.a) de la Ley del IRPF.
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