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A query was raised regarding the portion of redundancy payments from collective redundancies (ERE) exempt from Personal Income Tax (IRPF) following the 2012 labour reform. The Directorate General for Tax Assurance (DGT) clarifies that for collective redundancies approved since 8 March 2009, the exemption limit is 45 days' salary per year of service, up to a maximum of 42 monthly payments.
Cuestión planteada Tras la aprobación de dicho Real Decreto-Ley 3/2012, y en relación con la indemnización por despido contemplada en el referido ERE, aplicación de la exención prevista en el artículo 7 e) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para los expedientes de regulación de empleo aprobados por la autoridad competente a partir de 8 de marzo de 2009, la parte de la indemnización exenta es la que no supere los 45 días de salario por año de servicio, prorrateados por meses, hasta un máximo de 42 mensualidades. Este criterio se aplica a los ERE que estuvieran en tramitación o con vigencia en su aplicación a 12 de febrero de 2012.
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