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An employee received compensation following an agreement with their company to dismiss a criminal complaint. The Directorate General of Taxes (DGT) has ruled that this amount constitutes employment income and does not qualify for the redundancy exemption or the reduction for irregularity in timing.
Cuestión planteada Calificación y tributación de la indemnización obtenida por el IRPF. Aplicación de la exención contemplada en el artículo 7. e) y de la reducción prevista en el artículo 18.2 de la Ley del Impuesto. Imputación temporal. Retenciones a cuenta del IRPF.
La indemnización derivada de un acuerdo por el desistimiento de una pretensión penal tiene la naturaleza de rendimiento del trabajo al derivar indirectamente de la relación laboral. No es renta exenta porque no corresponde a una indemnización por despido o cese en la cuantía establecida por el Estatuto de los Trabajadores. Tampoco procede la reducción del 30% del artículo 18.2 de la LIRPF al no existir un periodo de generación superior a dos años. La renta debe imputarse al periodo impositivo en que sea exigible.
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