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The inquirer asks about the tax treatment of compensation for incentivized leave through mutual agreement. The DGT responds that it is not exempt as it does not constitute a dismissal, but that a reduction for irregularity may apply if it is imputed to a single tax period.
Question posed: Tax treatment of the amounts that, in this case, the inquirer receives upon accepting the incentivized leave and terminating their employment relationship.
The termination of the employment relationship by mutual agreement does not allow for the exemption under Article 7 e) of the LIRPF; therefore, the amounts are taxed as employment income. However, these amounts are considered income obtained in a notoriously irregular manner over time. Consequently, the 30% reduction provided for in Article 18.2 of the LIRPF may be applied, provided they are imputed to a single tax period and do not exceed the annual limit of 300,000 euros.
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