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A worker inquired whether the irregularity reduction could be applied to severance pay for mutual agreement termination received in annual instalments. The DGT ruled that since the total amount is not attributed to a single tax period, the reduction does not apply.
Cuestión planteada Aplicación de la de la reducción por irregularidad al exceso de la indemnización que no se encuentre exenta.
Las cantidades por resolución de mutuo acuerdo se consideran rendimientos del trabajo obtenidos de forma notoriamente irregular. Sin embargo, la reducción del 30% prevista en el artículo 18.2 de la LIRPF solo es aplicable cuando estos rendimientos se imputen en un único periodo impositivo. Como los pagos se distribuyen en varios ejercicios, no se puede aplicar la reducción.
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