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A worker requested clarification on the tax treatment of a severance payment agreed upon following the termination of their employment by mutual consent. The Directorate General for Taxes (DGT) ruled that the dismissal exemption does not apply and that the 30% reduction is not applicable as the payment is not attributed to a single tax period.
Cuestión planteada Tratamiento fiscal de la indemnización por extinción de la relación laboral. Retenciones.
Al tratarse de una resolución de mutuo acuerdo y no de un despido, no es aplicable la exención del artículo 7 e) de la LIRPF. Las cantidades deben tributar como rendimientos del trabajo. Asimismo, no procede la reducción del 30% del artículo 18.2 de la LIRPF porque los pagos no se imputan en un único periodo impositivo.
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