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A worker enquired whether monthly compensation received following an early departure by mutual agreement was exempt or eligible for the irregularity reduction. The DGT ruled that it must be taxed as employment income and the reduction does not apply because the payments are not attributed to a single tax period.
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 indemnización por resolución de mutuo acuerdo no está exenta según el artículo 7 e) de la LIRPF. Para aplicar la reducción por rendimientos notoriamente irregulares del artículo 18.2 de la LIRPF, las cantidades deben imputarse en un único periodo impositivo. Al percibirse mensualmente, no se cumple este requisito.
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