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A worker inquired whether a lump-sum payment for the termination of an employment relationship due to early retirement could be considered notoriously irregular income. The DGT responds that, although the concept is included in the regulations, the reduction cannot be applied because the agreement also includes monthly payments in different years.
Question raised: Having submitted their 2022 Personal Income Tax return including the lump-sum amount as regular employment income, the taxpayer asks whether it can be considered as obtained in a notoriously irregular manner over time.
Amounts resulting from the mutual termination of an employment relationship are notoriously irregular income, but to apply the 30% reduction, it is an indispensable requirement that they be imputed to a single tax period. As there is an agreement that includes both a lump-sum payment and monthly installments extending until 2024, this requirement of single imputation is not met. Therefore, the reduction under Article 18.2 of Law 35/2006 is not applicable.
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