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The inquirer asks how to calculate the Personal Income Tax (IRPF) exemption for unfair dismissal compensation in cases of company subrogation or membership in a corporate group. The Directorate General for Taxes (DGT) responds that to determine the exempt amount, years of service must be calculated both in the previous company (in the event of subrogation) and within the corporate group as a whole (provided the requirements for a corporate group are met).
Cuestión planteada Tratamiento fiscal por el IRPF de las indemnizaciones por despido improcedente en los supuestos de subrogación de empresa conforme a lo establecido en el artículo 44 del Estatuto de los Trabajadores, y en el supuesto en que el empleado presta sus servicios a empresas del mismo grupo empresarial.
La exención del IRPF se limita a la cuantía obligatoria establecida en el Estatuto de los Trabajadores y tiene un tope de 180.000 euros. En supuestos de subrogación de empresa, para calcular los años de servicio deben computarse los trabajados tanto para la nueva como para la antigua empresa. En el caso de grupos de empresas, si se considera un único empleador, se deben computar los años de servicio prestados en el seno del grupo. Cualquier exceso sobre la indemnización obligatoria estará sujeto a tributación, pudiendo aplicarse la reducción del 30% si cumple los requisitos legales.
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