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A nursing professional enquired whether a compensation payment of €17,387.84 received upon the termination of their professional services contract could benefit from the reduction for irregular income. The Directorate General for Taxes (DGT) has ruled that this reduction is not applicable.
Cuestión planteada Aplicación de la reducción del artículo 32.1 de la Ley 35/2006 a la indemnización.
La indemnización no se considera un rendimiento con período de generación superior a dos años porque no se vincula a la duración del contrato, sino al hecho de la extinción. Tampoco califica como rendimiento obtenido de forma notoriamente irregular, ya que no deriva del cese de una actividad económica, sino de la finalización de un contrato. Por tanto, no procede la reducción del 30% del artículo 32.1 de la Ley del IRPF.
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