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The consultant asks whether payments from the suspension of their employment relationship (recognition of services and special agreement costs) can benefit from a 30% reduction. The DGT replies that these amounts are earnings from work but do not meet the requirements for such reduction.
Cuestión planteada Aplicación de la reducción del 30% a los importes percibido por el reconocimiento de servicios prestados y para financiar el coste del Convenio con la Seguridad Social.
Las asignaciones por suspensión de la relación laboral son rendimientos del trabajo, pero no permiten la reducción del 30% del artículo 18.2 de la LIRPF. No se consideran rentas generadas en un periodo superior a dos años porque el derecho nace ex-novo del acuerdo y no se consolida con la antigüedad. Tampoco son rentas obtenidas de forma notoriamente irregular, ya que la normativa se refiere a la resolución de la relación laboral y no a la suspensión del contrato.
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