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The taxpayer inquires about the tax treatment of compensation received following the mutual termination of their employment contract. The DGT rules that it must be taxed as employment income and that a reduction for irregularity may apply if it is reported in a single tax period.
Cuestión planteada Tratamiento en el IRPF de la compensación recibida por extinción de la relación laboral. Obligación de practicar retención a cuenta por el IRPF.
La compensación por resolución de mutuo acuerdo de la relación laboral tiene la naturaleza de rendimiento del trabajo. Al no ser un despido, no se aplica la exención del artículo 7 e) de la LIRPF. No obstante, se considera un rendimiento obtenido de forma notoriamente irregular en el tiempo, por lo que podrá aplicarse la reducción del 30% prevista en el artículo 18.2 de la LIRPF siempre que se impute en un único periodo impositivo.
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