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A taxpayer inquired whether tax reductions could be applied to a mutual agreement severance payment, a non-compete agreement payment, and a life insurance benefit. The Directorate-General for Taxes (DGT) ruled that the 30% reduction cannot be applied if payments are spread over several years or relate to confidentiality clauses. However, a 40% reduction may apply to the life insurance portion under certain conditions.
Cuestión planteada Tributación por el Impuesto sobre la Renta de las Personas Físicas de la indemnización por extinción de la relación laboral percibida por el consultante y de la indemnización por el pacto de no competencia. Aplicación de la reducción contemplada en el artículo 18.2 de la ley del Impuesto sobre la renta de las personas físicas. Tributación de la prestación del seguro de vida, posibilidad de aplicar el régimen contemplado en la disposición transitoria undécima de la Ley del Impuesto, a la prestación que reciba en forma de capital .en el momento de su jubilación.
La reducción del 30% por rendimientos notoriamente irregulares no aplica a la indemnización por mutuo acuerdo si se imputa en más de un período impositivo. Tampoco aplica a la indemnización por pacto de confidencialidad por no ser un rendimiento notoriamente irregular ni tener un período de generación superior a dos años. Respecto al seguro colectivo, se puede aplicar la reducción del 40% a la parte de la prestación correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que se perciba en forma de capital y se cumplan los requisitos del régimen transitorio.
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