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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 30% reduction under Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that the reduction is only applicable if the lump sum option is chosen and the income is imputed 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, 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 normativa exige que dichos rendimientos se imputen en un único periodo impositivo. Por tanto, el pago fraccionado no permite acceder a esta reducción. Esta aplicación no se ve afectada por haber aplicado la reducción en los cinco años anteriores, ya que dicha exclusión solo aplica a rendimientos con periodo de generación superior a dos años.
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