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The inquirer asks whether amounts received due to the mutual agreement suspension of their employment relationship can benefit from the reduction for irregular earnings. The DGT rules that neither this reduction nor the indemnity exemption can be applied.
Cuestión planteada Calificación de las cantidades percibidas en el Impuesto sobre la Renta de las Personas Físicas.
Las compensaciones económicas por la suspensión de la relación laboral son rendimientos del trabajo. No aplica la exención por indemnización porque la suspensión no resuelve la relación laboral. Tampoco procede la reducción del 30% por rendimientos irregulares, ya que el reglamento se refiere a la resolución de la relación laboral y no a la suspensión del contrato.
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