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A query was raised regarding whether the financial compensation for delaying retirement, received as a lump sum, qualifies for the 30% reduction under Article 18.3 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) has ruled that this reduction is indeed applicable to lump-sum payments.
Cuestión planteada Si la percepción en la modalidad de pago único puede beneficiarse de la reducción establecida en el artículo 18.3 de la Ley 35/2006.
El complemento económico por jubilación demorada del artículo 210.2.b) del TRLGSS tiene la consideración de rendimiento del trabajo. Por tanto, procede aplicar la reducción del 30 por ciento prevista en el artículo 18.3 de la Ley del IRPF cuando dicha cantidad se perciba en forma de capital (pago único).
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