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A worker inquired whether the bonus included in their redundancy settlement (ERE) could benefit from the reduction for irregular income. The DGT ruled that it must be taxed in full as employment income in the tax year it becomes due.
Cuestión planteada Tributación en el Impuesto sobre la Renta de las Personas Físicas de la cantidad incluida, en concepto de bonus, en la liquidación de diciembre de 2016. NORMATIVA APLICABLE: LIRPF, 35/2006, Arts. 14, 17, 18-2.
El bonus no está exento por ser una indemnización, sino que constituye un rendimiento del trabajo según el artículo 17 de la LIRPF. No se aplica la reducción del 30% del artículo 18.2 porque no tiene un período de generación superior a dos años ni califica como rendimiento obtenido de forma notoriamente irregular según el Reglamento.
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