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A worker inquired whether compensation received through a mutual agreement early retirement scheme was exempt from redundancy tax and if the reduction for irregularity could be applied. The Directorate General for Taxes (DGT) ruled that the exemption does not apply as it is neither a collective redundancy nor legally established, and the reduction is inapplicable because the income is not attributed to a single tax period.
Cuestión planteada Aplicación de la exención de las indemnizaciones por despido o cese del trabajador a la compensación percibida y de la reducción por irregularidad a la cantidad no exenta.
Las cantidades por resolución de mutuo acuerdo tienen naturaleza de rendimientos del trabajo y no están exentas según el artículo 7 e) de la LIRPF. Aunque se consideran rendimientos obtenidos de forma notoriamente irregular, la reducción del 30% del artículo 18.2 de la LIRPF solo es aplicable si se imputan en un único periodo impositivo. Al percibirse de forma prorrateada en varios años, no procede dicha reducción.
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