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A worker inquired whether compensation received through a mutual agreement early retirement scheme was exempt and if the reduction for irregularity could be applied. The DGT ruled that exemption does not apply as it is neither a collective redundancy nor legally established, nor does the reduction apply since it is not attributed to a single tax period.
Cuestión planteada Aplicación de la exención de las indemnizaciones por despido o cese del trabajador a la indemnización percibida y de la reducción por irregularidad a la cantidad no exenta.
Las cantidades por resolución de mutuo acuerdo de la relación laboral son rendimientos del trabajo sujetos a IRPF, ya que no cumplen los requisitos de exención del artículo 7 e) de la LIRPF. Aunque se consideran rendimientos obtenidos de forma notoriamente irregular, la reducción del 30% del artículo 18.2 de la LIRPF solo es aplicable si se imputan en un único periodo impositivo. Al percibirse de forma prorrateada en varios años, no procede dicha reducción.
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