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The consultant asks whether compensation from a mutual agreement termination can benefit from a 30% reduction if paid as a lump sum. The DGT confirms that yes, as it constitutes a clearly irregular income stream.
Cuestión planteada Si resulta de aplicación la reducción del 30 por ciento prevista en el artículo 18.2 de la LIRPF a la compensación en caso de que se perciba en forma de capital.
Las cantidades satisfechas por la empresa por la resolución de mutuo acuerdo de la relación laboral se consideran rendimientos del trabajo obtenidos de forma notoriamente irregular en el tiempo. Si dicha compensación se percibe en forma de capital, se cumple el requisito de imputación en un único período impositivo, permitiendo aplicar la reducción del 30% del artículo 18.2 LIRPF. Esta reducción tiene un límite de 300.000 euros anuales.
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