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A worker inquired whether the 30% reduction for irregularity could be applied to a joining bonus and a compensation for mutual termination. The DGT responds that, since both amounts are not imputed to a single tax period, said reduction is not applicable.
Question raised: Tax treatment of the joining bonus and the compensation established in the agreement. Application of the 30% reduction for irregularity.
The 30% reduction for income obtained in a notoriously irregular manner is applicable to amounts due by mutual agreement pursuant to the RIRPF. However, for this reduction to be viable, the income must be imputed to a single tax period. As the payments are received in different fiscal years, the tax benefit is not applicable.
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