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The query concerns the exemption of collective dismissal compensation and the 30% reduction for irregularities. Tax authorities state that the exempt amount is capped at the Workers' Statute limits or 180,000 euros, and any excess may be reduced by 30% if generation requirements are met.
Cuestión planteada Aplicación de la exención regulada en el artículo 7 e) de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas y de la reducción del 30% por irregularidad prevista en el artículo 18.2 de la misma Ley.
En despidos colectivos por causas económicas, técnicas, organizativas, de producción o fuerza mayor, la parte exenta es la que no supere los límites obligatorios del Estatuto de los Trabajadores para el despido improcedente y el límite de 180.000 euros. El exceso sobre estos límites tributa como rendimiento del trabajo. Sobre dicho exceso, se puede aplicar una reducción del 30% si el periodo de generación es superior a dos años y se respetan los límites de cuantía establecidos en la LIRPF.
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