Doctrine by topic · DGT Observatory

Economic Supplement: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 16 rulings · 2022–2025

Current position

The economic supplement for deferred retirement (art. 210.2 TRLGSS) is considered income from employment. The 30% reduction from article 18.3 of the IRPF (Personal Income Tax) Law applies when it is received as a lump sum or as the capital portion of a mixed benefit. The reduction from article 18.2 of the IRPF Law does not apply.

The DGT's position has remained constant across all analyzed rulings. Since December 2022, the administration has repeatedly confirmed that this supplement is income from employment and that it only allows for the article 18.3 reduction due to its receipt in the form of capital.

Analysis based on 16 of 16 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

16
V0415-25 20 Mar 2025

30% reduction applicable on deferred pension lump sum

SG de Impuestos sobre la Renta de las Personas Físicas
jubilación demoradacomplemento económicoprestación en forma de capitalreducción del 30%rendimientos del trabajo LIRPF — Ley 35/2006 del IRPF art. 17.2.aLIRPF — Ley 35/2006 del IRPF art. 18.2
Affects CompanyExpat · Non-residentIndividual
V0374-24 12 Mar 2024

Lump-sum deferred retirement supplement qualifies for 30% tax reduction

SG de Impuestos sobre la Renta de las Personas Físicas
jubilación demoradacomplemento económicoprestación en forma de capitalrendimientos del trabajoreducción del 30% LIRPF — Ley 35/2006 del IRPF art. 17.2.aLIRPF — Ley 35/2006 del IRPF art. 18.2
Affects CompanyExpat · Non-residentIndividual
V2619-23 27 Sept 2023

30% reduction applicable to lump-sum delayed retirement bonuses

SG de Impuestos sobre la Renta de las Personas Físicas
jubilación demoradarendimientos del trabajopago únicoreducción del 30%complemento económico LIRPF — Ley 35/2006 del IRPF art. 17.2.aLIRPF — Ley 35/2006 del IRPF art. 18.2
Affects CompanyExpat · Non-residentIndividual
V0039-23 16 Jan 2023

30% IRPF reduction applies to lump-sum delayed retirement supplement

SG de Impuestos sobre la Renta de las Personas Físicas
jubilación demoradarendimientos del trabajopago únicoreducción del 30%clases pasivas LIRPF — Ley 35/2006 del IRPF art. 17.2.aLIRPF — Ley 35/2006 del IRPF art. 18.3
Affects CompanyExpat · Non-residentIndividual
V0036-23 16 Jan 2023

30% reduction applicable to lump-sum payment for delayed retirement

SG de Impuestos sobre la Renta de las Personas Físicas
jubilación demoradarendimientos del trabajopago únicoreducción por irregularidadcomplemento económico LIRPF — Ley 35/2006 del IRPF art. 17.2.aLIRPF — Ley 35/2006 del IRPF art. 18.3
Affects CompanyExpat · Non-residentIndividual
V0029-23 16 Jan 2023

30% reduction applies to lump-sum payments for delayed retirement

SG de Impuestos sobre la Renta de las Personas Físicas
jubilación demoradarendimientos del trabajopago únicoreducción del 30%complemento económico LIRPF — Ley 35/2006 del IRPF art. 17.2.aLIRPF — Ley 35/2006 del IRPF art. 18.2
Affects CompanyExpat · Non-residentIndividual

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