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A local council queried whether a €15,000 compensation payment for absolute permanent disability is exempt or if the reduction for irregular income can be applied. The Directorate General of Taxes (DGT) ruled that the compensation is not exempt and that the 30% reduction is applicable, as it is considered income obtained in a notoriously irregular manner.
Cuestión planteada Sometimiento a retención de la indemnización.
La indemnización por incapacidad permanente absoluta no está amparada por los supuestos de exención del artículo 7 de la Ley del IRPF. Al calificarse como rendimiento del trabajo obtenido de forma notoriamente irregular en el tiempo, según el artículo 12.1.c) del Reglamento, es aplicable la reducción del 30% prevista en el artículo 18.2 de la Ley. El cálculo de la retención debe realizarse siguiendo el procedimiento general del Reglamento.
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