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A taxpayer queried the tax treatment of severance pay received following the mutual termination of an employment relationship and whether disability tax reliefs could be applied. The Directorate General for Taxes (DGT) ruled that such severance must be taxed as employment income and that the taxpayer cannot claim disability or large family tax reliefs, as they are not engaged in self-employment or salaried activity.
Cuestión planteada Tratamiento fiscal de las cantidades percibidas por el consultante al extinguir su relación laboral mediante una desvinculación laboral de mutuo acuerdo. Aplicación de la deducción por familia numerosa o por personas con discapacidad a cargo.
La resolución por mutuo acuerdo no está exenta según el artículo 7 e) de la LIRPF, por lo que las cantidades tributan como rendimientos del trabajo. Estas cantidades se consideran rendimientos obtenidos de forma notoriamente irregular, permitiendo una reducción del 30% si se imputan en un único periodo impositivo, con un límite de 300.000 euros. Respecto a las deducciones del artículo 81 bis de la LIRPF, no procede su aplicación porque el contribuyente no realiza actividad por cuenta propia o ajena ni percibe prestaciones de la Seguridad Social, ya que el convenio especial no supone desempeñar actividad.
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