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A worker requested clarification regarding the taxation of financial compensation received during a special voluntary leave of absence and the payment of their special social security agreement. The DGT ruled that amounts paid due to contract suspension are neither exempt indemnities nor irregular income, and that social security contributions paid by the company constitute benefits in kind.
Cuestión planteada Calificación y tributación de las cantidades percibidas en el Impuesto sobre la Renta de las Personas Físicas.
Las compensaciones por suspensión de la relación laboral son rendimientos del trabajo y no gozan de la exención por despido, ya que la suspensión no resuelve el contrato. Tampoco se aplica la reducción del 30% por irregularidad en el tiempo, pues la norma se refiere a la resolución de la relación laboral y no a la suspensión. Por último, las cotizaciones al Convenio Especial de la Seguridad Social pagadas por la empresa son rendimientos en especie, aunque son deducibles.
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