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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.
Cuestión planteada Consideración de la indemnización como rendimiento del trabajo obtenido de forma notoriamente irregular en el tiempo y consecuente aplicación de la reducción del artículo 18.2 de la LIRPF.
La reducción del 30% por rendimientos obtenidos de forma notoriamente irregular requiere que estos se imputen en un único periodo impositivo. Aunque la resolución de la relación laboral por mutuo acuerdo es un supuesto de irregularidad, en este caso no se cumple el requisito de imputación única, ya que el pacto incluye tanto un pago único como cantidades mensuales a percibir hasta la edad de jubilación ordinaria.
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