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A query was raised regarding whether a €431,034 severance payment for the termination of a CEO's contract qualifies for the 30% reduction under Article 18.2 of the Personal Income Tax Law (LIRPF). The Directorate General of Taxes (DGT) ruled that the reduction does not apply as the requirements regarding the generation period or irregularity were not met.
Cuestión planteada Si, sobre dicha cantidad percibida de 431.034 euros, resulta de aplicación la reducción del 30% prevista en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La indemnización por resolución de contrato se califica como rendimiento del trabajo según el artículo 17.2 e) de la LIRPF. No procede la reducción del 30% porque la cantidad no se considera obtenida de forma notoriamente irregular según el artículo 12 del RIRPF. Asimismo, no se cumple el requisito de tener un periodo de generación superior a dos años, ya que el contrato data de octubre de 2014.
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