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A worker inquired whether compensation for a mutual termination agreement is taxed as employment income and if they could apply the reduction for irregularity or deduct future social security contributions as a self-employed person. The Directorate General for Taxes (DGT) ruled that it must be taxed as employment income, the 30% reduction cannot be applied if paid over several years, and self-employed social security contributions are not deductible from such compensation.
Cuestión planteada Tratamiento en el IRPF de la compensación, incluso en el supuesto en que el consultante se dé de alta en un Régimen Especial de la Seguridad Social o en el en el Régimen Especial de la Seguridad Social de Trabajadores Autónomos (RETA). Deducibilidad fiscal de las contribuciones realizadas a dichos regímenes de la Seguridad Social. Cumplimiento de las obligaciones fiscales derivadas del inicio de una actividad económica.
La compensación por resolución de mutuo acuerdo es un rendimiento del trabajo y no está exenta por no ser un despido. Al ser un rendimiento obtenido de forma notoriamente irregular, la reducción del 30% solo aplica si se imputa en un único período impositivo, lo que no ocurre si se percibe de forma fraccionada. Las cotizaciones al RETA no son deducibles de estos rendimientos porque no están vinculadas a ellos, sino al ejercicio de una actividad económica posterior.
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