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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.
Cuestión planteada Si resulta de aplicación la reducción del artículo 18.2 de la LIRPF a los rendimientos del trabajo correspondiente a la indemnización que perciba en 2025 por extinción de la relación laboral.
Si la indemnización es por despido, la reducción del 30% aplica si el periodo de generación (años de servicio) es superior a dos años y se imputa en un único periodo impositivo. Si es por mutuo acuerdo, se considera rendimiento notoriamente irregular y permite la reducción si se imputa en un único periodo impositivo. En ambos casos, la aplicación es posible aunque se haya usado la reducción por rendimientos con periodo de generación superior a dos años en ejercicios anteriores.
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