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The consultant asks whether indemnity received from a judicially challenged dismissal is exempt from IRPF. The DGT responds that the exemption applies if the finding of improcedence is made by judicial resolution or homologated agreement, within the limits of the Workers' Statute and a maximum of 180,000 euros.
Question raised 1st Whether the amount received as compensation would be exempt in accordance with letters d) and e) of Article 7 of the Personal Income Tax Law.
The exemption under Article 7 e) of the LIRPF applies when the unfairness of the dismissal is recognized through a judicial ruling or a judicially approved settlement agreement. The exempt amount is the lesser of: the limits established in the Workers' Statute for unfair dismissal or 180,000 euros. The excess shall be taxed as employment income, and the 30% reduction shall not apply if the generation period is less than two years. The income must be attributed to the tax period in which the judicial agreement becomes final.
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