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El consultante pregunta cómo calcular la exención del IRPF de una indemnización por despido improcedente en casos de subrogación de empresa o pertenencia a un grupo empresarial. La DGT responde que para determinar la cuantía exenta se deben computar los años de servicio prestados tanto en la empresa anterior (en caso de subrogación) como en el conjunto del grupo empresarial (si concurren los requisitos de grupo de empresas).
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