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A Spanish eurodeputy asks whether their temporary indemnity at the end of their term constitutes income from work and whether article 18 reduction applies. The DGT confirms it is income from work but states article 18 reduction does not apply.
Cuestión planteada Si dicha indemnización se considera rendimiento del trabajo en el IRPF, y en caso afirmativo, si sería de aplicación la reducción prevista en el artículo 18 de la Ley del Impuesto.
Las cantidades abonadas por razón del cargo a diputados españoles del Parlamento Europeo son rendimientos del trabajo según el artículo 17.2 b) de la LIRPF. No procede la reducción del artículo 18.2 porque la indemnización no tiene un periodo de generación superior a dos años y no se imputa en un único periodo impositivo. Para evitar la doble imposición, se puede aplicar la deducción del artículo 80 de la LIRPF.
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