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A worker inquired whether compensation received under a voluntary severance scheme was exempt and how it should be declared. The DGT indicates that, as it constitutes a mutual agreement rather than a dismissal, it must be taxed as employment income, although the reduction for irregular income may be applied.
Cuestión planteada Tratamiento fiscal de la compensación percibida por el trabajador al adherirse al plan de desvinculación. Modo de proceder para la correcta presentación del modelo de declaración del IRPF.
La compensación por resolución de mutuo acuerdo de la relación laboral no está exenta según el artículo 7 e) de la LIRPF, por lo que debe tributar como rendimiento del trabajo. No obstante, estas cantidades se consideran rendimientos obtenidos de forma notoriamente irregular en el tiempo. Por tanto, se puede aplicar la reducción del 30% prevista en el artículo 18.2 de la LIRPF siempre que se imputen en un único período impositivo y no superen el límite de 300.000 euros anuales.
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