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A worker inquired whether payments received through a mutually agreed early retirement scheme were exempt from tax or eligible for the 40% reduction. The Directorate General for Taxes (DGT) ruled that, as this does not constitute a collective redundancy (ERE), there is no exemption; however, the reduction applies if the payments are classified as notoriously irregular income.
Cuestión planteada Si las cantidades percibidas están exentas en el Impuesto sobre la Renta de las Personas Físicas o, en su defecto, si es aplicable la reducción del 40 por ciento prevista en el artículo 18.2 de la Ley del dicho Impuesto.
Las cantidades por resolución de mutuo acuerdo son rendimientos íntegros del trabajo y no gozan de la exención del artículo 7 e) de la LIRPF. No existe un periodo de generación porque los derechos nacen ex-novo del acuerdo. No obstante, se puede aplicar la reducción del 40% del artículo 18.2 de la LIRPF si los rendimientos se califican como obtenidos de forma notoriamente irregular y se imputan en un único periodo impositivo, con el límite de 300.000 euros anuales.
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