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A worker inquired whether income received from a special social security agreement, funded by their company following a redundancy, was tax-exempt. The DGT ruled that these amounts are taxed as gross employment income, with no possibility of applying the redundancy payment exemption.
Cuestión planteada Aplicación de la exención contemplada en el artículo 7 e) de la Ley del Impuesto sobre la Renta de las personas Físicas.
Las cantidades percibidas por el convenio especial se consideran rendimientos íntegros del trabajo según el artículo 17.1 de la LIRPF. No se aplica la exención del artículo 7 e) ni la reducción del 40% del artículo 18.2, ya que no existe un periodo previo ligado a la antigüedad que genere el derecho a la cantidad. Tampoco se considera renta notoriamente irregular según el Reglamento del Impuesto. El trabajador podría deducir el coste del convenio como gasto según el artículo 19.2 a) de la LIRPF, pero en este caso no puede al estar ya jubilado.
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