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A company inquired about exemption from collective dismissal indemnities and penalty reductions. The DGT clarifies that since the consultation period began before 1 August 2014, the 180,000 euro exemption limit does not apply.
Cuestión planteada Aplicación de la exención regulada en el artículo 7 e) de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas y de la reducción del 40% por irregularidad prevista en el artículo 18.2 de la misma Ley.
En despidos colectivos con periodo de consultas comunicado antes del 1 de agosto de 2014, no aplica el límite de 180.000 euros de la exención del artículo 7 e) LIRPF. La parte exenta es la que no supere los límites obligatorios del Estatuto de los Trabajadores para el despido improcedente. El exceso sobre dichos límites tributa como rendimiento del trabajo, pudiendo aplicarse la reducción por irregularidad del artículo 18.2 LIRPF (40% si es exigible antes de 2015 o 30% si es a partir de esa fecha).
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