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The query asks whether dismissal compensation exemption includes contractual recognition of service or only years worked at the current company. The tax authority responds that the exemption covers only the actual years of service rendered to the employer carrying out the dismissal.
Cuestión planteada 1º Si a efectos de la aplicación de la letra e) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas la exención alcanza a los años de servicio efectivamente prestados en la entidad consultante o, por el contrario, puede también ser de aplicación sobre los años de antigüedad reconocidos en virtud del contrato laboral.
Para calcular la indemnización exenta, el número de años de servicio son aquellos que se tendrían en cuenta para el cálculo de la indemnización si no mediara acuerdo. El importe exento se calcula con los años de servicio en la empresa donde se produce el despido, sin computar la antigüedad de otras empresas. Si la indemnización excede los límites legales, el exceso tributa como rendimiento del trabajo.
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