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A query is made as to whether the economic supplement for delayed retirement, received through a mixed option (additional percentage and a lump-sum amount), allows for the application of the 30% reduction provided in Article 18 of the LIRPF. The DGT responds that the reduction is applicable only to the portion received in the form of capital.
Question posed: If the mixed option is chosen to receive the economic supplement for delayed retirement, which combines the application of an additional percentage and a lump-sum amount as a single payment, it is asked whether said lump-sum payment would be entitled to the 30% reduction provided for in Article 18 of the LIRPF.
The 30% reduction provided for in Article 18.3 of the LIRPF is applicable to the economic supplement for delayed retirement when received through the mixed option under Article 210.2 c) of the TRLGSS. However, said reduction shall only apply to the payment made in the form of capital and not to the portion received as income.
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