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A worker inquired whether the reduction for irregular income could be applied to a mutual agreement severance package that included medical insurance payments. The DGT ruled that the reduction is not applicable because the medical insurance is not attributed to a single tax period.
Question posed: Application of the reduction provided for in Article 18.2 of the Personal Income Tax Law to the compensation for termination of the employment relationship received by the taxpayer.
The 30% reduction provided for in Article 18.2 of the Personal Income Tax Law (LIRPF) for income obtained in a notoriously irregular manner requires that such income be imputed to a single tax period. Upon receiving compensation along with medical insurance whose duration is not limited to the period of termination, the imputation of both concepts does not correspond to a single tax period; therefore, the reduction is not applicable.
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