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A query was raised regarding whether annual supplements paid by a company to cover the difference between a salary and a permanent disability pension have a specific tax treatment. The DGT ruled that these are classified as employment income and analysed whether the reduction for irregular income may apply.
Cuestión planteada Solicita conocer el tratamiento fiscal de dicho complemento.
Las cantidades abonadas por la empresa como complemento de la pensión de invalidez permanente absoluta deben calificarse como rendimientos del trabajo según el artículo 17.1 de la LIRPF. No podrán aplicar la reducción del 30 por ciento por rendimientos obtenidos de forma notoriamente irregular si estos se perciben de forma anual y no se imputan en un único período impositivo.
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