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The consultant asks about the exemption and correct retention of collective dismissal compensation. The DGT clarifies that the exempt amount is the portion not exceeding the statutory limits for unfair dismissal or €180,000.
Cuestión planteada Tributación de la indemnización por despido, en concreto, si la retención practicada por la empresa sobre las cantidades satisfechas es la correcta.
En despidos colectivos, la indemnización exenta tiene como límite el menor de: la cuantía establecida obligatoriamente en el Estatuto de los Trabajadores para el despido improcedente (aplicando las reglas de la disposición transitoria undécima según la fecha de contrato) y la cantidad de 180.000 euros. El exceso se considera rendimiento del trabajo sujeto a retención, pudiendo aplicarse la reducción del 30% si se cumplen los requisitos de la LIRPF y el Reglamento. La DGT no verifica los cálculos de la empresa, remitiendo al contribuyente a la AEAT o a la vía reclamación económico-administrativa.
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