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A worker who ended their employment relationship by mutual agreement asked whether the 30% reduction for irregular earnings could be applied when receiving monthly payments until 2031. The DGT responds that it is not applicable because the reduction requires earnings to be attributed to a single tax period.
Cuestión planteada Si resulta de aplicación la reducción del 30 por ciento prevista en los apartados 2 y 3 del artículo 18 de la Ley del dicho Impuesto.
La resolución de la relación laboral por mutuo acuerdo no constituye un despido, por lo que no aplica la exención del artículo 7 e) de la LIRPF. Respecto a la reducción del 30% por irregularidad del artículo 18.2, esta solo es aplicable cuando los rendimientos se imputen en un único periodo impositivo. Al percibirse las cantidades de forma fraccionada en distintos ejercicios, no se cumple este requisito legal.
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