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An insurance agent enquired whether the compensation received upon the termination of their agency contract could benefit from the reduction applicable to irregular income. The Directorate General for Taxes (DGT) ruled that while the compensation is taxed as income from economic activity, it does not meet the specific requirements for the reduction.
Cuestión planteada Tributación de la indemnización en el IRPF.
La indemnización por clientela se considera rendimiento de actividad económica y está sujeta a tributación en el IRPF. No es aplicable la reducción del 30 por ciento del artículo 32.1 de la Ley del IRPF, ya que no se considera un rendimiento obtenido de forma notoriamente irregular en el tiempo. Tampoco se considera que tenga un período de generación superior a dos años, pues se vincula a la resolución contractual y no a la duración del contrato.
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