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A commercial agent sought clarification on whether compensation received for lack of notice and for clientele following the termination of an agency contract was subject to VAT and whether the 30% reduction for irregular income could be applied to their IRPF. The DGT has determined that compensation for lack of notice does not constitute consideration for services and therefore is not subject to VAT, and that it does not meet the requirements for the reduction applicable to irregular income under IRPF.
Cuestión planteada - Sujeción al IVA de la indemnización por falta de preaviso.
La indemnización por falta de preaviso no constituye una contraprestación por una operación sujeta al IVA, por lo que no debe formar parte de la base imponible ni repercutir dicho impuesto. En el IRPF, estas indemnizaciones tributan como rendimientos de actividades económicas, pero no es posible aplicar la reducción del 30% por rendimientos irregulares. Esto se debe a que no derivan del cese de actividad ni sustituyen derechos económicos de duración indefinida, y no se consideran generadas en un periodo superior a dos años.
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