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The taxpayer inquires about the tax treatment of an allowance received following the termination of their employment by mutual agreement. The DGT determines that no exemption applies and that the 30% reduction is not applicable if the payments are not attributed to a single tax period.
Cuestión planteada Tratamiento fiscal de la indemnización por extinción de la relación laboral.
La extinción por mutuo acuerdo no permite aplicar la exención del artículo 7 e) de la LIRPF, por lo que las cantidades tributan como rendimientos del trabajo. Aunque estas cantidades se consideran obtenidas de forma notoriamente irregular, la reducción del 30% del artículo 18.2 de la LIRPF solo es aplicable si se imputan en un único periodo impositivo.
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