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A worker inquired whether payments received following a voluntary resignation incentivised through mutual agreement were exempt or eligible for a tax reduction. The DGT ruled that no exemption applies and the 30% reduction cannot be used because the payments are not attributed to a single tax period.
Cuestión planteada Tributación por el Impuesto sobre la Renta de las Personas Físicas de las cantidades percibidas por los trabajadores.
La extinción de la relación laboral por mutuo acuerdo no permite aplicar la exención del artículo 7 e) de la LIRPF, debiendo tributar como rendimientos del trabajo. Asimismo, no procede la reducción del 30% del artículo 18.2 de la LIRPF, ya que dicha reducción requiere que los rendimientos se imputen en un único periodo impositivo. Aunque las cantidades por mutuo acuerdo se consideran obtenidas de forma notoriamente irregular en el tiempo según el Reglamento, el requisito de imputación única no se cumple.
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