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A worker inquired whether the 30% reduction for irregularity could be applied to a mutual agreement severance payment received over several years. The Directorate General of Taxes (DGT) ruled that since the income is not attributed to a single tax period, the reduction does not apply.
Cuestión planteada Aplicación de la de la reducción por irregularidad al exceso de la indemnización que no se encuentre exenta.
Las cantidades por resolución de mutuo acuerdo de la relación laboral se consideran rendimientos obtenidos de forma notoriamente irregular. Sin embargo, la reducción del 30% prevista en el artículo 18.2 de la LIRPF solo es aplicable cuando estos rendimientos se imputen en un único periodo impositivo. Al percibirse de forma fraccionada en distintos ejercicios, no se puede aplicar la reducción.
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