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A taxpayer inquired whether payments received due to the termination of their employment by mutual agreement and payments made under a Social Security special agreement were exempt or eligible for a tax reduction. The DGT ruled that these must be taxed as employment income and that the 30% reduction does not apply as they are not attributed to a single tax period.
Cuestión planteada Tributación por el Impuesto sobre la Renta de las Personas Físicas de las cantidades percibidas por el consultante
Las cantidades por resolución de mutuo acuerdo no gozan de la exención del artículo 7 e) de la LIRPF y tributan como rendimientos del trabajo. No se aplica la reducción del 30% del artículo 18.2 de la LIRPF porque los rendimientos no se imputan en un único periodo impositivo. El pago de las cuotas del convenio especial con la Seguridad Social por parte de la empresa constituye un rendimiento del trabajo, aunque el trabajador podrá deducir dicho importe como gasto.
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