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The consultant inquires about the tax treatment of compensation for incentivized voluntary termination. The DGT responds that, as it is by mutual agreement, there is no exemption for dismissal, but the reduction for irregularity may be applied if imputed to a single tax period.
Question posed: Tax treatment of the compensation received, where applicable, by the consultant. Application of the reduction provided for in Article 18.2 of the LIRPF.
Amounts from the mutual agreement termination of the employment relationship are considered employment income obtained in a notoriously irregular manner. To apply the 30% reduction under Article 18.2 of the LIRPF, this income must be imputed to a single tax period. The reduction will not be applicable if payment is made in installments over several periods. The limit of the base to which the reduction is applied is 300,000 euros per year.
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