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The inquirer asks about the tax treatment of payments received when accepting an incentivised redundancy to terminate an employment relationship. The DGT rules that, as the termination is by mutual agreement, no exemption applies and the amount must be taxed as employment income, although a reduction for irregularity may be applicable.
Cuestión planteada Tratamiento fiscal de las cantidades que en su caso perciba la consultante al aceptar la baja incentivada y extinguir su relación laboral.
Al no ser un despido sino una resolución de mutuo acuerdo, no aplica la exención del artículo 7 e) de la LIRPF. Las cantidades deben tributar como rendimientos del trabajo obtenidos de forma notoriamente irregular en el tiempo. Para aplicar la reducción del 30% del artículo 18.2 de la LIRPF, los rendimientos deben imputarse en un único período impositivo y la base no puede superar los 300.000 euros anuales.
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