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The inquirer asks about the taxation of a monthly income and a Social Security special agreement payment following an incentivised voluntary resignation. The DGT determines that these amounts must be taxed as employment income and that the company's payment of Social Security contributions also constitutes employment income.
Cuestión planteada Tributación por el Impuesto sobre la Renta de las Personas Físicas de las cantidades percibidas por el consultante.
La extinción por mutuo acuerdo en un plan de bajas voluntarias no permite la exención del artículo 7 e) de la LIRPF. La reducción del 30% del artículo 18.2 no es aplicable porque los rendimientos no se imputan en un único periodo impositivo. El pago de las cuotas del convenio especial con la Seguridad Social por parte de la empresa se considera rendimiento del trabajo, aunque el trabajador podrá deducirlo según el artículo 19.2 a) de la LIRPF.
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