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The Directorate General for Taxes (DGT) has been consulted on whether compensation for salary reductions agreed upon during a collective redundancy can benefit from the 40% tax reduction for notoriously irregular earnings. The DGT has ruled that it is applicable, provided the amount is attributed to a single tax period.
Cuestión planteada Se consulta el tratamiento fiscal por el IRPF de la indemnización consideración como rendimiento del trabajo notoriamente irregular, a efectos de la aplicación de la reducción del 40 por ciento del artículo 18.2 de la Ley 35/2006. Inclusión de la reducción del 40% que resulte aplicable en la declaración por el IRPF.
La compensación por modificación de condiciones de trabajo se considera rendimiento del trabajo obtenido de forma notoriamente irregular en el tiempo. Por tanto, procede la reducción del 40% siempre que la compensación se impute en un único período impositivo. La entidad pagadora debe incluir dicha reducción en la certificación de retenciones y el contribuyente debe aplicarla en su declaración.
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