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A professional auditor enquired whether compensation received for the termination of a service contract and for non-competition clauses could qualify for the 40% reduction for irregular income. The DGT has ruled that this is not applicable, as the compensation does not arise from the cessation of an economic activity nor does it substitute for economic rights.
Cuestión planteada Aplicación a la indemnización de la reducción del 40 por 100 del artículo 32.1 de la Ley del Impuesto.
La indemnización por resolución de un contrato de prestación de servicios profesionales no se considera un rendimiento obtenido de forma notoriamente irregular, pues no es consecuencia del cese de actividad ni sustituye derechos económicos de duración indefinida. Asimismo, al surgir la indemnización en el momento del acuerdo, no existe un período de generación superior a dos años. Por tanto, no procede la reducción del 40% prevista en el artículo 32.1 de la Ley del IRPF.
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