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A company has requested clarification on whether economic compensation paid in lieu of a retirement bonus qualifies for the 30% tax reduction for notoriously irregular income. The Directorate-General for Taxes (DGT) has ruled that this reduction does not apply.
Cuestión planteada Aplicación a la compensación de la reducción del 30 por 100 del artículo 18.2 de la Ley 35/2006 desde su consideración como rendimiento notoriamente irregular.
La compensación por la renuncia a la gratificación por jubilación no encaja en el supuesto de rendimientos notoriamente irregulares del artículo 12.1.e) del Reglamento del IRPF. El precepto se refiere a sustituciones de prestaciones periódicas o modificaciones de condiciones de trabajo, lo cual no ocurre al sustituir una prestación única por otra. Por tanto, no procede la reducción del 30% del artículo 18.2 de la Ley del IRPF.
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