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A worker who transitioned from an employment to a commercial relationship in a subsidiary asked whether her dismissal indemnity was exempt. The DGT responds that exemption applies only to the termination of the employment relationship and not to the proportional part relating to the commercial relationship.
Cuestión planteada Si la indemnización percibida está exenta de tributación por aplicación de lo dispuesto en el artículo 7 e) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La exención del artículo 7 e) de la LIRPF se aplica a la indemnización por despido improcedente con el límite de la cuantía del Estatuto de los Trabajadores y un máximo de 180.000 euros. No se aplica la exención a la parte de la indemnización que corresponda a servicios prestados bajo una relación mercantil. Para el cálculo de los años de servicio, se debe considerar el tiempo trabajado para el grupo de empresas si concurren los requisitos de unidad de empleador. El exceso de la indemnización exenta estará sujeto a tributación, pudiendo aplicarse la reducción del 30% si se cumplen los requisitos legales.
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