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A worker enquired whether compensation for incentivised leave agreed by mutual consent was exempt from tax or eligible for a reduction. The DGT has ruled that while it is not exempt because it does not constitute a dismissal, it does qualify for the 30% reduction as it is income obtained in a notoriously irregular manner.
Cuestión planteada Tributación en el IRPF de la indemnización a percibir si solicita la baja incentivada.
La indemnización por baja incentivada no está exenta según el artículo 7.e) de la Ley del IRPF, ya que no es un despido o cese sino una extinción por mutuo acuerdo. No obstante, al ser una cantidad satisfecha por la resolución de mutuo acuerdo de la relación laboral, se considera un rendimiento obtenido de forma notoriamente irregular en el tiempo. Por tanto, le es aplicable la reducción del 30% prevista en el artículo 18.2 de la Ley del IRPF si se imputa en un único período impositivo.
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