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The inquirer asks whether a lump-sum payment for deferred retirement (lump sum amount) can be classified as irregular employment income. The DGT rules that, as it is a Social Security benefit received as a lump sum, the 30% reduction provided for in Article 18.3 of the IRPF Law is applicable.
Cuestión planteada Tributación en el IRPF del referido pago único.
El complemento económico de la jubilación demorada consistente en una cantidad a tanto alzado se califica como rendimiento del trabajo. Al percibirse en forma de capital, resulta aplicable la reducción del 30% establecida en el artículo 18.3 de la Ley 35/2006. No procede la reducción del artículo 18.2 por tratarse de una prestación del artículo 17.2.a).
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