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A worker enquired about the tax treatment of a redundancy payment made in six-monthly instalments and an amount intended to cover their special social security agreement. The DGT ruled that the redundancy payment includes an exempt portion and that the company's payment towards the special agreement constitutes employment income.
Question raised Tax treatment, under Personal Income Tax, of the amounts received by the taxpayer.
La indemnización por despido colectivo está exenta hasta el menor de: la cuantía establecida en el Estatuto de los Trabajadores para el despido improcedente o 180.000 euros. El exceso tributa como rendimiento del trabajo, pudiendo aplicarse la reducción del 30% si se cumplen los requisitos de fraccionamiento. El importe pagado por la empresa para cubrir las cuotas del convenio especial con la Seguridad Social constituye un rendimiento íntegro del trabajo, aunque el trabajador podrá deducirlo como gasto.
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