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A worker asks whether a pension indemnity agreed upon by mutual consent can benefit from the 30% reduction for irregular income. The DGT responds that it is not applicable because the indemnity includes monthly payments allocated across different tax periods.
Question posed: Consideration of the severance pay as income from employment obtained in a notoriously irregular manner over time and the consequent application of the reduction provided in Article 18.2 of the LIRPF.
Although the amounts resulting from the mutual agreement to terminate the employment relationship are considered income obtained in a notoriously irregular manner, to apply the reduction provided in Article 18.2 of the Personal Income Tax Law (LIRPF), it is an indispensable requirement that they be imputed to a single tax period. In this case, as there is a single payment as well as future monthly installments, said requirement is not met.
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