Skip to content
Back to index
V0738-25 22 April 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

30% reduction allowed for lump-sum payment under mutual agreement resignation

The consultant asks whether a one-off payment received upon leaving work through an agreement with the employer constitutes an irregular income. The DGT confirms it is irregular income and permits a 30% reduction.

The question raised

Whether the amount received can be considered irregular income and how it must be reported in the income tax return.

The DGT's ruling

The amounts paid by the company to employees for the termination of the employment relationship by mutual agreement are considered income from employment obtained in a notoriously irregular manner over time. Therefore, if they are imputed to a single tax period, the 30 percent reduction provided for in Article 18.2 of the LIRPF is applicable.

Book your free first meeting