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A taxpayer queried the taxation of severance pay resulting from the mutual termination of an employment relationship. The DGT ruled that such payments are not exempt and must be taxed as employment income, although the reduction for irregular income may be applied if the amount is imputed to a single tax period.
Question posed: Taxation under Personal Income Tax of the compensation received by the applicant. Withholding tax.
A resolution by mutual agreement does not allow for the exemption under Article 7 e) of the LIRPF, therefore the amounts are taxed as income from employment. If the compensation is imputed to a single tax period, the 30% reduction provided for in Article 18.2 of the LIRPF may be applied as it is income obtained in a notoriously irregular manner. To calculate the withholding, the company must reduce the total amount of remuneration by the applicable reductions.
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