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A commercial agent enquired whether the compensation received for the termination of their agency contracts could qualify for the reduction applicable to irregular income. The DGT ruled that it must be taxed as business income in the year it accrues and that the 30% reduction does not apply.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de dicha indemnización teniendo en cuenta que el consultante determina el rendimiento neto de su actividad económica con arreglo al método de estimación directa.
La indemnización por resolución de contratos de agencia es un rendimiento de actividad económica sujeto a tributación en el periodo de su devengo. No procede la reducción del 30% por rendimientos irregulares, ya que la cantidad no deriva del cese de actividad ni sustituye derechos económicos de duración indefinida. Tampoco se aplica la reducción por periodo de generación superior a dos años al no estar vinculada a la duración del contrato.
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