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A company has enquired whether a lump-sum indemnity for the removal of annual supplements (Christmas bonuses and social benefits) allows for the application of the tax reduction for irregular income. The Directorate General for Taxes (DGT) has ruled that it is applicable, provided it is attributed to a single tax period.
Cuestión planteada Aplicación a la indemnización compensatoria de la reducción del 30 por 100 del artículo 18.2 de la Ley 35/2006 desde su consideración como rendimiento notoriamente irregular.
Las cantidades satisfechas en compensación por la modificación de las condiciones de trabajo se consideran rendimientos obtenidos de forma notoriamente irregular. Para aplicar la reducción del 30 por 100 del artículo 18.2 de la Ley 35/2006, estos rendimientos deben imputarse en un único período impositivo. En este caso, la compensación por la supresión de complementos encaja en el supuesto reglamentario del artículo 12.1.e) del Reglamento del IRPF.
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