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A query was raised regarding whether the economic incentive for delaying retirement (paid as a lump sum or mixed payment) allows for Personal Income Tax (IRPF) reductions. The Directorate General for Taxes (DGT) has ruled that, as these are classified as income from employment, the 30% reduction for lump-sum payments applies.
Cuestión planteada Tributación en el IRPF del complemento económico de jubilación demorada (artículo 210 del Texto Refundido de la Ley General de la Seguridad Social) en las modalidades de pago único y prestación mixta.
El complemento económico por jubilación demorada del artículo 210.2 del TRLGSS tiene la consideración de rendimiento del trabajo. Resulta aplicable la reducción del 30% prevista en el artículo 18.3 de la Ley del IRPF cuando se perciba como una cantidad a tanto alzado o en la parte de capital de una prestación mixta. No es aplicable la reducción del artículo 18.2 por no ser un rendimiento con período de generación superior a dos años.
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