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A query was raised regarding the Personal Income Tax (IRPF) exemption for compensation for unfair dismissal agreed during a conciliation process and the subsequent obligation to withhold tax. The Directorate General for Taxes (DGT) has determined that the portion of the compensation that does not exceed the legal limits established by the Workers' Statute is exempt and not subject to tax withholding.
Cuestión planteada Exención en el IRPF de la indemnización satisfecha al trabajador y obligación de practicar retención sobre la misma.
Para que la indemnización por despido sea exenta, el reconocimiento de la improcedencia debe producirse en el acto de conciliación ante el SMAC o mediante resolución judicial. La exención se aplica a la cuantía establecida obligatoriamente en el Estatuto de los Trabajadores, según la fecha de suscripción del contrato. El exceso sobre dichos límites tributa como rendimiento del trabajo. No existe obligación de practicar retención sobre la parte de la indemnización que resulte exenta.
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