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A worker inquired whether monthly compensation received following an early departure by mutual agreement could be exempt or benefit from an irregularity reduction. The DGT has determined that such payments must be taxed as employment income without any tax benefits.
Cuestión planteada Aplicación de la reducción por irregularidad contemplada en el artículo 18.2 de la Ley del Impuesto a la indemnización percibida tras su jubilación anticipada.
La resolución de la relación laboral por mutuo acuerdo no permite aplicar la exención del artículo 7 e) de la LIRPF. Asimismo, la reducción por rendimientos obtenidos de forma notoriamente irregular del artículo 18.2 de la LIRPF no es aplicable porque los pagos no se imputan en un único período impositivo. Para que estas cantidades se consideren irregulares, deben satisfacerse en un solo ejercicio fiscal.
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