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A query is made regarding whether compensation for a worker's unfair dismissal is exempt from Personal Income Tax (IRPF) and how it affects Corporate Income Tax. The DGT responds that the IRPF exemption applies according to the mandatory limits of the Workers' Statute and details the deductibility for Corporate Income Tax.
Question raised 1) Whether the amount paid to natural person C as compensation should be considered exempt for Personal Income Tax purposes, and consequently, whether the withholding practiced on account of said Tax by the consulting entity is improper.
In IRPF, compensation for unfair dismissal is exempt up to the amount mandatorily established by the Workers' Statute, provided that the unfairness is recognized through conciliation or judicial resolution. For the calculation of the exemption, the years of service effectively rendered to the employer are computed, including those worked within a group of companies if the jurisprudential requirements are met. For Corporate Income Tax, the expense is deductible up to 1 million euros or up to the mandatory amount according to the Workers' Statute, whichever is higher.
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