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V0354-23 20 February 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

30% irregularity reduction inapplicable if mutual agreement severance is paid over several years

A worker enquired whether compensation received for the termination of their employment by mutual agreement could benefit from the reduction for irregular income. The DGT ruled that, as the payment is made in instalments across different tax periods, this reduction does not apply.

The question raised

Cuestión planteada Aplicación a la citada compensación de la reducción contemplada en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas.

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