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A worker inquired whether compensation received due to outsourcing and geographical mobility could be classified as notoriously irregular income. The Directorate General for Taxes (DGT) ruled that, if not exempt, these amounts qualify for the 40% reduction provided they are reported within a single tax period.
Cuestión planteada Se consulta el tratamiento fiscal por el IRPF de las indemnizaciones percibidas, consideración como rendimiento del trabajo notoriamente irregular, a efectos de la aplicación de la reducción del 40 por ciento contemplada en el artículo 18.2 de la Ley 35/2006.
Las indemnizaciones por compensación de reducción salarial y por movilidad geográfica son rendimientos del trabajo. Si no están exoneradas de gravamen, se consideran obtenidos de forma notoriamente irregular en el tiempo según el artículo 11 del RIRPF. Para aplicar la reducción del 40% del artículo 18.2 de la LIRPF, dichas cantidades deben imputarse en un único periodo impositivo.
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