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A worker asks whether monthly compensation from an incentivised leave plan (mutual agreement) can be treated as irregular income. The DGT replies that it is not exempt as it is not a dismissal and that the 30% reduction cannot apply because payments are not attributable to a single tax period.
Cuestión planteada Si la indemnización que perciba puede considerarse como rendimiento irregular en el Impuesto sobre la Renta de las Personas Físicas.
La indemnización por resolución de mutuo acuerdo tiene naturaleza de rendimiento del trabajo y no goza de la exención del artículo 7 e) de la LIRPF. Aunque estas cantidades se consideran rendimientos obtenidos de forma notoriamente irregular según el Reglamento, la reducción del 30% del artículo 18.2 de la LIRPF solo es aplicable si se imputan en un único periodo impositivo. Al percibirse mensualmente durante 4,8 años, no cumple este requisito.
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