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A taxpayer queried whether payments received through a voluntary severance scheme (mutual agreement) qualify for the irregularity reduction. The DGT ruled that while mutual agreements do not qualify for dismissal exemptions, the 30% reduction applies if the amounts are attributed to a single tax period.
Cuestión planteada Aplicación de la reducción del 30 por 100 prevista en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas a la indemnización por extinción de la relación laboral.
Las cantidades por resolución de mutuo acuerdo de la relación laboral se consideran rendimientos del trabajo obtenidos de forma notoriamente irregular en el tiempo. Por tanto, les es aplicable la reducción del 30% prevista en el artículo 18.2 de la LIRPF, siempre que dichos rendimientos se imputen en un único periodo impositivo.
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