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A taxpayer inquired whether a lump-sum payment replacing a life annuity from a former employer qualifies for the 30% tax reduction. The Directorate General for Taxes (DGT) ruled that it is applicable, provided the amount is attributed to a single tax period.
Cuestión planteada Ante la posible sustitución del complemento por un pago único, se pregunta sobre el tratamiento en el IRPF del citado pago.
La compensación por la sustitución de complementos o pensiones de duración indefinida se considera rendimiento del trabajo obtenido de forma notoriamente irregular. Por tanto, es aplicable la reducción del 30% del artículo 18.2 de la LIRPF siempre que el importe se impute en un único período impositivo. Esta reducción no está limitada por la regla de los cinco años previos, ya que dicha exclusión solo afecta a rendimientos con período de generación superior a dos años. La cuantía máxima para la reducción es de 300.000 euros.
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