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A worker requested clarification on the tax treatment of a €200,000 payment received for accepting the mutual termination of her employment contract. The Directorate General for Taxes (DGT) ruled that the redundancy exemption does not apply, although a reduction for irregular income may be applicable if the amount is attributed to a single tax period.
Cuestión planteada Tratamiento fiscal de las cantidades percibidas por la consultante al aceptar la extinción de la relación laboral.
Al tratarse de una resolución de mutuo acuerdo y no de un despido, no procede la exención del artículo 7 e) de la LIRPF. Las cantidades deben tributar como rendimientos del trabajo según el artículo 17 de la LIRPF. No obstante, se puede aplicar la reducción del 30% por rendimientos obtenidos de forma notoriamente irregular, siempre que se imputen en un único periodo impositivo y no superen el límite de 300.000 euros anuales.
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