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A worker inquired whether compensation received for reducing their working hours to 50% was exempt or eligible for the irregular income reduction. The Directorate General for Taxes (DGT) ruled that these amounts are taxed as employment income and do not qualify for the requested exemptions or reductions.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de la indemnización que percibe el consultante. Calificación de los rendimientos obtenidos. Exenciones. Obligación de retener.
Las cantidades percibidas para compensar la reducción de jornada no están exentas por ser indemnizaciones por despido, ya que nacen ex-novo del acuerdo. Tampoco se puede aplicar la reducción del 30% por rentas irregulares porque no derivan de una modificación impuesta por la empresa, sino de un pacto voluntario. Por tanto, el importe está sujeto a gravamen y la empresa debe practicar la retención correspondiente.
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