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A query was raised regarding whether severance payments resulting from supplementary resolutions of a collective redundancy procedure (ERE) approved in 2009 should follow the new exemption limit or the previous regime. The Directorate-General for Taxes (DGT) has determined that, as this constitutes an extension of the original procedure rather than a new ERE, the exemption regime of 45 days' salary per year of service applies.
Cuestión planteada Aplicación de la exención prevista en el artículo 7 e) de la Ley del Impuesto sobre la Renta de las Personas Físicas, a las indemnizaciones satisfechas por la consultante derivada de la extinción de relaciones laborales realizadas al amparo de las resoluciones de referencia.
Las resoluciones complementarias que amplían un ERE original sin introducir modificaciones sustanciales en las condiciones de los trabajadores se consideran una prórroga del expediente inicial. Por tanto, las indemnizaciones derivadas de estas ampliaciones se rigen por la normativa del ERE original. En este caso, la exención se limita a 45 días de salario por año de servicio, hasta un máximo de 42 mensualidades, sin aplicarse el límite de 180.000 euros.
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