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A worker received unfair dismissal compensation agreed upon in a conciliation agreement, which was paid in instalments during 2018. The query concerns when the deferred amount should be taxed and whether the 30% reduction can be applied.
Cuestión planteada Se consulta sobre la imputación temporal del importe aplazado de la indemnización, es decir, de los pagos realizados en 2018.
La parte de la indemnización que excede los límites legales establecidos en el Estatuto de los Trabajadores tributa como rendimiento del trabajo. Dicho exceso se imputará al periodo impositivo en que sea exigible por su perceptor. Si el cociente entre el periodo de generación y el número de periodos de fraccionamiento es superior a dos, podrá aplicarse la reducción del 30% prevista en el artículo 18.2 de la LIRPF.
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