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A worker inquired whether payments received under an incentivised voluntary redundancy scheme are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as the termination is by mutual agreement, the exemption under Article 7(e) does not apply, although the reduction for irregular income does.
Cuestión planteada Tributación por el Impuesto sobre la Renta de las Personas Físicas de las cantidades percibidas por el consultante.
La extinción de la relación laboral por un plan de bajas voluntarias incentivadas es una resolución de mutuo acuerdo, por lo que no aplica la exención del artículo 7 e) de la LIRPF. No obstante, si los rendimientos se imputan en un único periodo impositivo, les es aplicable la reducción del 30 por ciento por rendimientos obtenidos de forma notoriamente irregular, según el artículo 18.2 de la LIRPF y el artículo 12 del Reglamento del Impuesto.
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