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A worker inquired whether the amounts paid by her company as recognition of services rendered, following the suspension of her contract by mutual agreement, could benefit from the 30% reduction. The DGT responds that it is not possible to apply said reduction.
Question posed: Whether the 30% reduction is applicable to the amounts received for the recognition of services rendered.
Compensations for the suspension of an employment contract are earned income and are not covered by the exemption under Article 7 e) of the LIRPF. The 30% reduction is not applicable because the economic rights arise ex-novo from the suspension agreement and have not been consolidated during the employment relationship. Furthermore, they do not qualify as income obtained in a notoriously irregular manner, as the regulations refer to the termination of employment relationships and not to contract suspensions.
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