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A worker inquired whether they could apply the 40% reduction for irregularity to the excess of their compensation for unfair dismissal. The DGT responds that said reduction is applicable to the non-exempt excess, provided that the legal requirements are met and the established limits are not exceeded.
Question posed: Application of the 40% reduction for irregularity provided for in Article 18.2 of the Personal Income Tax Law.
The portion of the compensation that exceeds the mandatory limits of the Workers' Statute shall be subject to tax as employment income. Regarding that non-exempt excess, the 40% reduction provided for in Article 18.2 of the LIRPF shall be applicable if the legal requirements are met. The amount of income to which the reduction is applied may not exceed 300,000 euros per year.
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