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A worker inquired whether amounts received due to the termination of their employment by mutual agreement were tax-exempt. The DGT ruled that these must be taxed as employment income and the 40% reduction does not apply if they are not attributed to a single tax period.
Question posed: Taxation under Personal Income Tax regarding the amounts received.
The termination of the employment relationship by mutual agreement does not allow for the exemption under Article 7 e) of the Personal Income Tax Law (LIRPF). The amounts received must be taxed as income from employment. Furthermore, the 40% reduction for irregular income is not applicable if the income is not imputed to a single tax period.
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