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A taxpayer inquired about the tax treatment of severance received when accepting an incentivised redundancy by mutual agreement. The DGT ruled that such payments are not exempt and that a reduction for irregular income may apply if the amount is attributed to a single tax period.
Cuestión planteada Tratamiento fiscal de las cantidades percibidas por el trabajador al aceptar la baja incentivada y extinguir su relación laboral.
Al ser una resolución de mutuo acuerdo y no un despido, no aplica la exención del artículo 7 e) de la LIRPF. Estas cantidades se consideran rendimientos del trabajo obtenidos de forma notoriamente irregular en el tiempo. Por tanto, se puede aplicar la reducción del 30% del artículo 18.2 de la LIRPF siempre que se imputen en un único periodo impositivo y no superen el límite de 300.000 euros anuales.
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