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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.
Question posed: Application of the 30% reduction to the amounts received for the recognition of services rendered and to finance the cost of the Social Security Agreement.
Amounts due for contract suspension are not severance payments nor are they considered income obtained in a notoriously irregular manner. Economic rights do not vest during the employment relationship, but rather arise ex-novo from the suspension agreement. As it is not a termination of the employment relationship but a suspension, the 30% reduction under Article 18.2 of the LIRPF is not applicable.
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