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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.
Question posed: Whether the 30 percent reduction provided for in paragraphs 2 and 3 of Article 18 of the said Tax Law is applicable.
Amounts resulting from mutual agreement resolutions constitute employment income, but the 30% reduction under Article 18.2 of the LIRPF applies only if they are imputed to a single tax period. As they are received in installments through monthly payments, this legal requirement is not met. Likewise, the reduction under Article 18.3 is not applicable as these do not constitute the specific benefits regulated by that paragraph.
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