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A company has requested a ruling regarding the taxation of amounts paid under a voluntary redundancy scheme based on mutual agreement. The DGT has determined that the exemption under Article 7(e) of the LIRPF does not apply, although it examines the potential application of the reduction for irregularity in time.
Cuestión planteada Tributación por el Impuesto sobre la Renta de las Personas Físicas de las cantidades percibidas por los trabajadores.
Las cantidades por resolución de mutuo acuerdo no gozan de la exención del artículo 7 e) de la LIRPF y deben tributar como rendimientos del trabajo. La reducción del 30% del artículo 18.2 de la LIRPF solo es aplicable si los rendimientos se imputan en un único periodo impositivo. Por tanto, no aplica la reducción si el pago se realiza de forma fraccionada en distintos ejercicios.
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