La desvinculación laboral efectiva del trabajador con la empresa no es exigible para la aplicación de la reducción por irregularidad: STS 1245/2025, de 7 de octubre de 2025, rec. núm, 6544/2023

Abstract

The effective disassociation rule provided Ior in Article 1 of the Personal Income Tax Regulations does not apply to cases oIf exemption due to dismissal or termination oI employment, in relation to income obtained in a manfIestly irregular manner over time as a result of the termination of the employment relationship by mutual agreement.