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The consultant asks whether a 30% reduction on their 2025 severance pay can be applied due to irregular earnings. The DGT distinguishes between dismissal and mutual agreement to determine the applicability of the reduction.
Question posed: Whether the reduction provided in Article 18.2 of the LIRPF applies to the employment income corresponding to the compensation received in 2025 due to the termination of the employment relationship.
If the compensation is due to dismissal, the 30% reduction applies if the generation period (years of service) exceeds two years and is imputed to a single tax period. If it is by mutual agreement, it is considered notoriously irregular income and allows for the reduction if imputed to a single tax period. In both cases, application is possible even if the reduction for income with a generation period exceeding two years has been used in previous tax years.
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