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A worker inquired whether compensation for early retirement agreed upon by mutual agreement could benefit from the reduction for irregularity in time. The DGT responds that it must be taxed as employment income and that the reduction does not apply if it is not imputed in a single tax period.
Question raised: Tax treatment of the compensation established in the early retirement agreement. Application of the 30% reduction for irregularity.
Compensation for early retirement is of the nature of employment income. As it is a resolution by mutual agreement and not a collective dismissal, the exemption under Article 7.e) of the LIRPF does not apply. The 30% reduction for irregular acquisition in time is not applicable if the income is not imputed in a single tax period.
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