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A query was raised regarding the tax treatment of severance pay resulting from the termination of fixed-term contracts under the Workers' Statute. The Directorate General for Taxes (DGT) has ruled that these payments are not exempt income and must be taxed as employment income.
Cuestión planteada Tratamiento fiscal que, a efectos de Impuesto sobre la Renta de las Personas Físicas, debe darse a dicha indemnización.
Las indemnizaciones por extinción de contrato por expiración del tiempo o finalización de obra no son rentas exentas, ya que la exención del artículo 7.e) de la LIRPF requiere que la causa sea el despido o cese. Estas cantidades tributan como rendimientos del trabajo. No obstante, si el contrato temporal ha tenido una duración superior a dos años, se podrá aplicar la reducción del 40 por ciento del artículo 18.2 de la LIRPF.
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