Doctrine by topic · DGT Observatory

Single Payment: 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

Refined position High confidence 50 rulings · 2014–2026

Current position

Economic supplements for deferred retirement received as a lump sum are considered income from employment. For these cases, the reduction for notoriously irregular income under Article 18.2 of the Personal Income Tax Law (LIRPF) does not apply; instead, the 30% reduction provided for in Article 18.3 LIRPF for receipt as a lump sum applies. Compensatory pensions replaced by a single payment maintain their classification as income from employment with a notoriously irregular character.

The DGT's position has moved from applying the reduction for notoriously irregular income (40%) in cases of pension substitution, to specifically distinguishing the treatment of deferred retirement supplements. In the latter, the DGT has clarified that Article 18.2 does not apply, but rather the specific reduction of Article 18.3 LIRPF for benefits received as a lump sum.

Turning points

  1. V0034-23

    Establishes that the deferred retirement supplement does not allow for the reduction for notoriously irregular income, but rather the reduction under Article 18.3 LIRPF for being received as a lump sum.

Analysis based on 50 of 50 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V5318-26 28 Jul 2026

UK Royal Mail service pensions taxed exclusively in Spain

SG de Impuestos sobre la Renta de las Personas Físicas
pensionesremuneraciones análogasresidencia fiscalconvenio de doble imposiciónrendimientos del trabajo LIRPFLGT — Ley 58/2003 General Tributaria art. 88.2
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
V3058-20 13 Oct 2020

Swiss widow's pension taxed in Spain as income from work

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajopensión de viudedadpago únicoreducción por capitalresidencia fiscal LIRPF — Ley 35/2006 del IRPF art. 2LIRPF — Ley 35/2006 del IRPF art. 5
Affects CompanyExpat · Non-residentIndividual
V2358-19 10 Sept 2019

One-off payment from pre-move Swiss contributions not taxable in Spain

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especialtrabajadores desplazadosrentas obtenidas en territorio españolpago únicoresidencia fiscal LIRPF — Ley 35/2006 del IRPF art. 93RIRPF — RD 439/2007, Reglamento del IRPF art. 114
Affects CompanyExpat · Non-residentIndividual

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