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A worker enquired whether additional payments received from their employer upon taking early retirement could benefit from the reduction for irregular income. The DGT has ruled that these amounts do not qualify as income obtained in a notoriously irregular manner.
Cuestión planteada Si a las citadas cuantías les resulta de aplicación la reducción del 30 por ciento prevista en el artículo 18.2 de la Ley del Impuesto.
Las cantidades adicionales abonadas por la empresa en caso de recuperación de costes de convenio especial no se consideran rendimientos con período de generación superior a dos años ni rentas obtenidas de forma notoriamente irregular. Por tanto, no es aplicable la reducción del 30 por ciento prevista en el artículo 18.2 de la LIRPF. Asimismo, no procede la exención por indemnizaciones por despido del artículo 7 e) de la LIRPF.
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