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A worker enquired whether severance pay received following the termination of their employment by mutual agreement could be tax-exempt or eligible for a reduction. The DGT clarified that while it is not exempt, it does allow for the 40% reduction applicable to irregular income.
Cuestión planteada Tratamiento fiscal por el IRPF de la indemnización por extinción de la relación laboral de mutuo acuerdo obtenida. Aplicación de la reducción del 40%.
La extinción de la relación laboral por mutuo acuerdo no permite la exención del artículo 7 e) de la LIRPF, por lo que las cantidades deben tributar como rendimientos del trabajo. No obstante, al imputarse en un único periodo impositivo, estas cantidades se consideran rendimientos obtenidos de forma notoriamente irregular, permitiendo la aplicación de la reducción del 40% prevista en el artículo 18.2 de la LIRPF.
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