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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 limita a la cuantía obligatoria por el Estatuto de los Trabajadores y tiene un tope 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 la exención, se deben considerar los años de servicio efectivamente prestados al empleador, incluso en grupos de empresas si concurren los requisitos jurisprudenciales. El exceso sobre los límites exentos tributará, pudiendo aplicarse la reducción del 30% si se cumplen los requisitos de la LIRPF.
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