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A query was raised regarding whether severance payments for employees under senior management contracts could be exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as there is no mandatory maximum limit in senior management regulations, the entire amount must be taxed.
Cuestión planteada Se consulta respecto del tratamiento fiscal de la indemnización por extinción de la relación laboral de alta dirección, aplicación de la exención contemplada en el artículo 7.e) de la Ley del Impuesto sobre la Renta de las Personas Físicas. Retención a cuenta del Impuesto sobre la Renta de las Personas Físicas.
Las indemnizaciones por cese de personal de alta dirección están sujetas al IRPF por la totalidad de su importe. Esto se debe a que el Real Decreto 1382/1985 no establece un límite máximo de carácter obligatorio para estas indemnizaciones. No obstante, se podrá aplicar la reducción del 30 por ciento si el periodo de generación es superior a dos años, conforme al artículo 18 de la LIRPF.
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