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A query was raised regarding whether severance payments resulting from mutual agreement contract terminations are eligible for the 40% tax reduction. The Directorate General for Taxes (DGT) has ruled that, while these payments are not exempt, the reduction can be applied provided they are imputed to a single tax period.
Cuestión planteada Aplicación de la reducción del 40 por ciento prevista en el artículo 18.2.a) de la Ley del Impuesto sobre la Renta de las Personas Físicas a las indemnizaciones percibidas como consecuencia de la resolución de mutuo acuerdo de la relación laboral.
Las cantidades por resolución de mutuo acuerdo son rendimientos íntegros del trabajo y no están exentas de tributación. No obstante, se consideran rendimientos obtenidos de forma notoriamente irregular en el tiempo. Por tanto, se puede aplicar la reducción del 40% prevista en el artículo 18.2.a) de la LIRPF siempre que la cantidad se impute en un único periodo impositivo.
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