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A worker inquired whether the compensation received for terminating her employment following a leave of absence could be exempt or subject to a reduction. The DGT has determined that, as it is a mutual agreement, the dismissal exemption does not apply, but the 30% reduction for irregular earnings does.
Cuestión planteada Tributación de la indemnización recibida por el IRPF. Aplicación de la exención contemplada en el artículo 7 e) de la Ley del Impuesto y de la reducción contemplada en el artículo 18.2 de la misma ley.
La indemnización por resolución de mutuo acuerdo de la relación laboral constituye un rendimiento del trabajo. No resulta aplicable la exención del artículo 7 e) de la LIRPF al no tratarse de un despido. No obstante, estas cantidades se consideran rendimientos obtenidos de forma notoriamente irregular en el tiempo, permitiendo la reducción del 30% del artículo 18.2 de la LIRPF si se imputan en un único periodo impositivo.
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