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A worker inquired whether the 30% reduction for irregular income could be applied to a pension indemnity received in instalments. The DGT responded that since the payment is not attributable to a single tax period, such reduction does not apply.
Question raised: Possibility of applying the reduction contemplated in Article 18.2 of the Personal Income Tax Law to the compensation received.
Amounts resulting from the mutual agreement to terminate an employment relationship are considered employment income obtained in a notoriously irregular manner. However, the 30% reduction provided for in Article 18.2 of the Personal Income Tax Law is only applicable when such income is imputed to a single tax period. As the compensation is received in installments over different years, this requirement is not met.
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