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A worker inquired whether the 30% reduction for irregular income could be applied to compensation for the termination of an employment relationship negotiated by mutual agreement. The Directorate General for Taxes (DGT) ruled that this reduction is only applicable if the amounts are attributed to a single tax period.
Cuestión planteada Aplicación de la reducción contemplada en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas, a la compensación por extinción de la relación laboral del consultante.
Las cantidades satisfechas por la empresa por resolución de mutuo acuerdo de la relación laboral se consideran rendimientos obtenidos de forma notoriamente irregular en el tiempo. No obstante, la reducción del 30% prevista en el artículo 18.2 de la LIRPF solo será de aplicación cuando dichos rendimientos se imputen en un único período impositivo.
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