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A query was raised regarding whether severance pay resulting from the termination of a fixed-term contract for specific projects or services is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that these payments do not qualify for the exemption provided under Article 7(e) of the IRPF Law.
Cuestión planteada Se pregunta respecto del tratamiento fiscal por el IRPF de la indemnización satisfecha por extinción de la relación laboral, 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.
La exención del artículo 7 e) LIRPF solo se aplica a indemnizaciones por despido o cese establecidas obligatoriamente por ley o normativa. Las cantidades percibidas por extinción de contrato por expiración del tiempo o finalización de obra no son rentas exentas. Estas cantidades tributan como rendimientos del trabajo sujetos a retención. La reducción del 40% del artículo 18.2 LIRPF aplica si el periodo de generación es superior a dos años.
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