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An employee asks whether indemnity from a disciplinary dismissal is exempt from IRPF and whether the company must withhold it. The DGT responds that, as the dismissal is not unjust, the amount is taxable and retention must be made.
Cuestión planteada Tributación por el Impuesto sobre la Renta de las Personas Físicas de la indemnización recibida y obligación de practicar retención sobre la misma.
Las indemnizaciones por despido solo están exentas en la cuantía establecida obligatoriamente por el Estatuto de los Trabajadores. Al tratarse de un despido disciplinario y no de uno improcedente, el importe está sujeto al IRPF como rendimiento del trabajo. Por tanto, la entidad tiene la obligación de practicar la retención a cuenta conforme al Reglamento del IRPF.
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