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A university asks whether payments upon termination of research and teaching staff contracts are exempt from IRPF. The DGT replies that they are not, as exemption applies only when the reason is dismissal or resignation, not the expiry of the contract period.
Cuestión planteada 1º Si las indemnizaciones previstas en dichos contratos están exentas de acuerdo con la letra e) del art. 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Las indemnizaciones por la finalización de contratos de duración determinada no gozan de la exención del artículo 7.e) de la LIRPF, ya que esta requiere que la causa sea el despido o cese del trabajador. Asimismo, la compensación por incumplimiento del preaviso no es una renta exenta y no permite aplicar la reducción por irregularidad del artículo 18.2 de la LIRPF, al no existir un período de generación superior a dos años.
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