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A worker inquired whether severance pay received due to the termination of their contract by mutual agreement was exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the exemption does not apply, but the 30% reduction is applicable if it is reported within a single tax period.
Cuestión planteada Tributación por el Impuesto sobre la Renta de las Personas Físicas de la indemnización percibida por el consultante. Retención a cuenta.
La resolución de la relación laboral por mutuo acuerdo no permite aplicar la exención del artículo 7 e) de la LIRPF, debiendo tributar como rendimientos del trabajo. No obstante, estas cantidades se consideran rendimientos obtenidos de forma notoriamente irregular en el tiempo según el Reglamento del Impuesto. Por tanto, se puede aplicar la reducción del 30% prevista en el artículo 18.2 de la LIRPF siempre que la indemnización se impute en un único periodo impositivo y se respeten los límites cuantitativos legales.
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