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An employee inquired whether variable remuneration received following a collective redundancy could be classified as severance pay. The DGT has ruled that, as it accrued during the employment relationship, it retains its nature as employment income.
Cuestión planteada Tratamiento fiscal de la retribución variable percibida. Calificación de la citada retribución como indemnización por despido. Imputación temporal.
La retribución variable constituye un rendimiento del trabajo porque su generación se produjo en el ámbito de la relación laboral, aunque se perciba tras la extinción de la misma. No tiene carácter de indemnización por extinción de la relación laboral, sino que es un concepto retributivo adicional. Estos ingresos deben imputarse al período impositivo en que sean exigibles por el perceptor.
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