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The Directorate General for Taxes (DGT) has addressed whether the 30% reduction provided for in Article 18.2 of the Personal Income Tax Act (LIRPF) applies to amounts received following the mutual termination of an employment relationship. The DGT has ruled that it is applicable, provided that the amounts are attributed to a single tax period.
Cuestión planteada Si resulta de aplicación la reducción de 30 por ciento prevista en el artículo 18.2 de la LIRPF a la compensación percibida por la resolución de mutuo acuerdo de la relación laboral.
Las cantidades satisfechas por la empresa por resolución de mutuo acuerdo de la relación laboral se consideran rendimientos del trabajo obtenidos de forma notoriamente irregular en el tiempo. Por tanto, les es aplicable la reducción del 30% del artículo 18.2 de la LIRPF si se imputan en un único periodo impositivo. Esta reducción no se aplica a compensaciones por pacto de no competencia o cuotas de convenio especial con la Seguridad Social.
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