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A query was raised regarding whether severance pay for incentivised departures under a collective agreement qualifies for the reduction applicable to irregular earnings. The Directorate General for Taxes (DGT) has ruled that, as the termination is by mutual agreement, this reduction is indeed applicable.
Cuestión planteada Aplicación de la reducción contemplada en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas a la indemnización por bajas incentivadas del artículo 56 bis del XVII Convenio colectivo de Transformación Agraria S.A.
La indemnización por baja incentivada constituye una cantidad satisfecha por la empresa por la resolución de mutuo acuerdo de la relación laboral. Este supuesto se califica reglamentariamente como rendimiento del trabajo obtenido de forma notoriamente irregular en el tiempo. Por tanto, le es aplicable la reducción del 30% del artículo 18.2 de la LIRPF siempre que se impute en un único período impositivo.
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