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A query was raised regarding whether monthly income and payments for special agreements resulting from incentivised voluntary departures qualify for exemption or reduction. The DGT has determined that these must be taxed as employment income and that the reduction for irregular income does not apply, as the payments are not attributed to a single period.
Cuestión planteada Tributación por el Impuesto sobre la Renta de las Personas Físicas de las cantidades percibidas por los trabajadores.
La extinción por mutuo acuerdo en un plan de bajas voluntarias no permite la exención del artículo 7 e) de la LIRPF. No aplica la reducción del 30% del artículo 18.2 porque los rendimientos no se imputan en un único periodo impositivo. El pago de cuotas de convenios especiales por parte de la empresa constituye un rendimiento del trabajo, aunque el trabajador podrá deducirlo según el artículo 19.2 a) de la LIRPF.
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