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A worker inquired whether a lump-sum payment intended to compensate for the removal of a benefit in kind (electricity subsidy) could qualify for the reduction applicable to irregular income. The Directorate General for Taxes (DGT) ruled that it is not applicable because the income is not imputed to a single tax period.
Cuestión planteada Consideración como rendimiento irregular en el IRPF de ese único pago.
No procede la reducción del 30% del artículo 18.2 de la LIRPF porque no existe un período de generación vinculado a la antigüedad. Aunque el pago podría encajar como rendimiento notoriamente irregular por compensación de complementos salariales, no se cumple el requisito de imputarse en un único período impositivo, al existir pagos mensuales previos que sustituyeron la bonificación original.
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