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A worker inquired whether the economic compensation received through a contract suspension program, paid following the termination of the employment relationship, could benefit from the 30% reduction. The DGT responds that it is not possible to apply said reduction.
Question posed: Application of the reduction provided for in Article 18.2 of the Tax Law to payments for suspension of the employment relationship made once the latter has been terminated.
Compensation for contract suspension constitutes income from employment and does not benefit from the exemption provided in Article 7 e) of the LIRPF. The 30% reduction under Article 18.2 of the LIRPF is not applicable because these rights are not consolidated during the employment relationship, but rather arise ex-novo due to the suspension agreement. Furthermore, they do not qualify as income obtained in a notoriously irregular manner, as the regulations refer to the termination of employment relationships and not to contract suspensions.
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