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A taxpayer inquired whether payments received through a voluntary termination incentivised by mutual agreement qualify for the reduction for irregular income. The Directorate General for Taxes (DGT) ruled that, as it is a mutual agreement resolution, there is no dismissal exemption; however, the 30% reduction is applicable 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 se imputen en un único periodo impositivo. No procede la exención del artículo 7 e) de la LIRPF porque la extinción no es un despido.
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