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A worker has enquired whether compensation received upon the completion of a fixed-term contract may be tax-exempt. The DGT has ruled that these payments are subject to tax because they are not classified as dismissal or termination.
Cuestión planteada Tratamiento fiscal que, a efectos de Impuesto sobre la Renta de las Personas Físicas, debe darse a dicha indemnización por extinción del contrato de obra y servicio. Aplicación de la exención contemplada en el artículo 7 e) de la Ley del Impuesto.
La exención del artículo 7 e) de la Ley del IRPF solo se aplica a indemnizaciones por despido o cese cuando la cuantía es obligatoria por ley. En los casos de extinción por expiración del tiempo o finalización de la obra o servicio, aunque exista derecho a la indemnización, no se considera renta exenta. Por tanto, estas cantidades tributan como rendimientos del trabajo. La reducción del 40% del artículo 18.2 solo aplica si el periodo de generación es superior a dos años.
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