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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.
Question raised 1st Whether the indemnities provided for in said contracts are exempt in accordance with letter e) of Article 7 of the Personal Income Tax Law.
Severance payments for the termination of fixed-term contracts do not benefit from the exemption provided in Article 7.e) of the Personal Income Tax Law (LIRPF), as this requires the cause to be the dismissal or cessation of the worker. Likewise, compensation for failure to provide notice is not an exempt income and does not allow for the application of the reduction for irregularity under Article 18.2 of the LIRPF, as there is no generation period exceeding two years.
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