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A worker inquired whether the 30% irregularity reduction could be applied to an incentivised redundancy payment to be received in two instalments across different years. The Directorate General of Taxes (DGT) ruled that, although it constitutes irregular income, the reduction does not apply because the income is not imputed to a single tax period.
Cuestión planteada Si resulta aplicable a las cantidades a percibir la reducción del 30 por 100 del artículo 18.2 de la Ley 35/2006.
Las cantidades por resolución de mutuo acuerdo de la relación laboral se consideran rendimientos obtenidos de forma notoriamente irregular. Sin embargo, la reducción del 30% prevista en el artículo 18.2 de la LIRPF solo es aplicable cuando dichos rendimientos se imputen en un único periodo impositivo. Al percibirse la indemnización en dos pagos en años distintos, no se cumple este requisito.
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