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A worker inquired whether compensation received through a mutual agreement early retirement scheme was exempt or eligible for the irregularity reduction. The DGT ruled that the exemption does not apply as it is neither a collective redundancy nor based on specific legal grounds, and the reduction is inapplicable because the payment is not attributed to a single tax period.
Cuestión planteada Aplicación de la exención de las indemnizaciones por despido o cese del trabajador a la indemnización percibida y de la reducción por irregularidad a la cantidad no exenta.
Las cantidades por resolución de mutuo acuerdo de la relación laboral son rendimientos del trabajo y no gozan de la exención del artículo 7 e) de la LIRPF. Aunque se consideran rendimientos obtenidos de forma notoriamente irregular, la reducción del 30% del artículo 18.2 de la LIRPF solo es aplicable si se imputan en un único periodo impositivo. Al percibirse en doce mensualidades anuales, no procede dicha reducción.
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