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A taxpayer received severance pay through a voluntary redundancy plan via mutual agreement. The Tax Agency has clarified that these amounts are not exempt and must be taxed as employment income, although a reduction for irregular income may apply.
Cuestión planteada Tratamiento fiscal de las cantidades percibidas por el trabajador al adherirse al plan de desvinculación y extinguir su relación laboral de mutuo acuerdo.
Al no ser un despido, no aplica la exención del artículo 7 e) de la LIRPF. Las cantidades percibidas por resolución de mutuo acuerdo se consideran rendimientos del trabajo obtenidos de forma notoriamente irregular en el tiempo. Por tanto, podrán aplicar la reducción del 30% del artículo 18.2 de la LIRPF siempre que se imputen en un único período impositivo y respetando los límites de cuantía establecidos.
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