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A former bank employee received a lump-sum payment of €16,071 to replace a monthly pension supplement. The inquiry asks whether this payment qualifies for the 30% Income Tax (IRPF) reduction applicable to irregular income.
Cuestión planteada Tributación en el IRPF de ese pago único.
La compensación por la sustitución de complementos salariales, pensiones o anualidades de duración indefinida se considera rendimiento del trabajo obtenido de forma notoriamente irregular en el tiempo. Al imputarse en un único período impositivo, es aplicable la reducción del 30% prevista en el artículo 18.2 de la Ley del IRPF. Esta reducción es aplicable independientemente de si se aplicó la misma en los cinco años anteriores a otros rendimientos con período de generación superior a dos años.
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