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An economically dependent freelancer inquired whether a €50,000 compensation payment for contract termination could benefit from the reduction for irregular income. The Directorate General for Taxes (DGT) has ruled that this reduction is not applicable.
Cuestión planteada Aplicación a la indemnización de la reducción del 30 por 100 del artículo 32.1 de la Ley 35/2006.
La indemnización no tiene un periodo de generación superior a dos años al surgir ex novo por la rescisión contractual. Tampoco califica como rendimiento obtenido de forma notoriamente irregular, ya que no deriva del cese de actividad ni sustituye derechos económicos de duración indefinida. Por tanto, no procede la reducción del 30% del artículo 32.1 de la Ley 35/2006.
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