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A query was raised regarding whether a redundancy payment calculated in accordance with the Workers' Statute, but without a finding of unfair dismissal, is exempt from Income Tax (IRPF) and whether tax should be withheld. The Directorate General for Taxes (DGT) ruled that, in the absence of a finding of unfair dismissal through conciliation or judicial proceedings, the exemption does not apply and withholding tax must be applied.
Cuestión planteada Tratamiento fiscal de la indemnización por despido satisfecha. Retención a cuenta.
Para que la indemnización por despido esté exenta según el artículo 7 e) de la LIRPF, es necesario que el reconocimiento de la improcedencia se produzca en el acto de conciliación ante el SMAC o mediante resolución judicial. Si no se cumple este requisito, la indemnización se califica como rendimiento del trabajo, sujeto a la reducción del 30 por 100 si procede, y la entidad está obligada a practicar la retención a cuenta según el artículo 99 de la LIRPF.
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