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The consultant asked whether a 30% reduction for irregularity could be applied to a 500,000 euro compensation received through mutual agreement termination of employment, paid over nine years. The DGT responds that it does not apply because the payments are not attributed to a single tax period.
Cuestión planteada Si resulta de aplicación la reducción del 30 por ciento prevista en el artículo 18.2 de la Ley del dicho Impuesto.
La indemnización por resolución de mutuo acuerdo tiene naturaleza de rendimiento del trabajo y no goza de la exención por despido. La reducción del 30% por rendimientos notoriamente irregulares en el tiempo solo es aplicable cuando estos se imputen en un único periodo impositivo. Al percibirse las cantidades de forma fraccionada a lo largo de varios años, no se cumple este requisito legal.
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