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The consultant asks whether their collective dismissal compensation is exempt from IRPF after providing services to a new company linked to the previous group. The DGT responds that exemption requires real and effective disengagement, regardless of whether the presumption of linkage applies.
Cuestión planteada Tratamiento fiscal por el IRPF de la indemnización por despido al estar contratado por una empresa que presta servicios al grupo al que pertenecía la sociedad con la que extinguió su relación laboral.
La exención de la indemnización por despido según el artículo 7.e) de la LIRPF está condicionada a la real y efectiva desvinculación del trabajador con la empresa. Aunque la presunción de falta de desvinculación se aplica si el trabajador vuelve a la misma empresa o a una vinculada en tres años, la exigencia de desvinculación real no se agota en dicha presunción. Por tanto, si los servicios se prestan a una entidad distinta o vinculada, la exención sigue condicionada a acreditar la desvinculación real y efectiva. La valoración de este hecho corresponde a la Administración tributaria mediante cualquier medio de prueba válido.
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