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A pensioner from the Civil Service Pension Scheme inquires whether the economic supplement for deferred retirement received as a lump sum amount allows for the application of the 30% reduction provided in Article 18.3 of the Personal Income Tax Law (LIRPF). The DGT responds that said reduction is applicable and explains how the withholding tax rate must be calculated.
Question posed: Whether, regarding said lump sum amount received, there is a right to apply the 30% reduction established in Article 18.3 of the LIRPF.
The economic supplement for deferred retirement consisting of a lump sum amount is a benefit that allows for the application of the 30% reduction provided in Article 18.3 of the LIRPF when received as a lump sum. For the calculation of withholdings, the withholding rate is determined based on the total amount of the remuneration, but the resulting withholding amount already takes said reduction into account.
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