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A worker inquired whether severance received for terminating their employment following a leave of absence via collective agreement was exempt or eligible for a reduction. The DGT has determined that the dismissal exemption does not apply, but the 30% reduction for irregular income does.
Cuestión planteada Tributación de la indemnización recibida por el IRPF. Aplicación de la exención contemplada en el artículo 7 e) de la Ley del Impuesto y de la reducción contemplada en el artículo 18.2 de la misma ley.
La indemnización por resolución de mutuo acuerdo no está exenta según el artículo 7 e) de la LIRPF, ya que no es un despido conforme a la normativa obligatoria. No obstante, al ser una cantidad satisfecha por la resolución de mutuo acuerdo, se considera un rendimiento del trabajo obtenido de forma notoriamente irregular. Por tanto, si se imputa en un único periodo impositivo, es aplicable la reducción del 30% prevista en el artículo 18.2 de la LIRPF.
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