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A worker inquired about the tax treatment of his dismissal compensation and how to correct an IRPF draft that failed to apply the exemption. The DGT clarifies the exemption limits and the procedure for correcting the declaration depending on whether the draft was confirmed or not.
Question raised: Tax treatment, under Personal Income Tax (IRPF), of dismissal compensation. Application of the reduction provided for in Article 18.2 of the Tax Law. Rectification of the tax return draft.
The compensation for objective dismissal is exempt up to the amount mandatorily established in the Workers' Statute for unfair dismissal, with a limit of 180,000 euros. The excess is considered earned income and may be subject to the 30 percent reduction provided in Article 18.2 of the LIRPF. If the draft does not reflect the actual situation, its rectification may be requested; if the draft has already been signed and confirmed, the self-assessment rectification procedure must be initiated.
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