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The consultant asks whether compensation from mutual agreement contract termination is considered work income and whether a 30% reduction applies. The DGT confirms it is work income and that the reduction is allowed if charged in a single tax period.
Cuestión planteada Si la cuantía percibida debe considerarse rendimiento del trabajo y posibilidad de aplicar la reducción del 30 por ciento prevista en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La indemnización por resolución de mutuo acuerdo de la relación laboral tiene la naturaleza de rendimiento del trabajo. Estos rendimientos se consideran obtenidos de forma notoriamente irregular en el tiempo. Por tanto, se puede aplicar la reducción del 30% prevista en el artículo 18.2 de la LIRPF siempre que se imputen en un único periodo impositivo.
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