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The taxpayer asks whether a mutual agreement settlement from the termination of a labour relationship can benefit from the 30% reduction under article 18.2 of the LIRPF for irregularities. The DGT replies that article 7 e) does not apply and that the 30% reduction is only possible if the income is charged to a single tax period.
Cuestión planteada Posibilidad de aplicar la reducción contemplada en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas a la indemnización que perciba por la extinción de mutuo acuerdo de su relación laboral. En caso afirmativo, si el límite de 300.000 euros es anual o tiene carácter único.
La resolución de mutuo acuerdo de la relación laboral tiene naturaleza de rendimiento del trabajo y no permite la exención del artículo 7 e) de la LIRPF. Para aplicar la reducción del 30% por rendimientos obtenidos de forma notoriamente irregular, según el artículo 12 del Reglamento del Impuesto, las cantidades satisfechas por mutuo acuerdo deben imputarse en un único periodo impositivo. Al no imputarse en un solo periodo, no procede la reducción del artículo 18.2 LIRPF.
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