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A worker requested clarification regarding the taxation of early retirement severance pay resulting from a collective redundancy procedure (ERE) and the taxation of costs paid under a special agreement with the Social Security. The DGT clarified that the severance pay is subject to a specific exemption limit and that payments made under the special agreement are fully taxable.
Cuestión planteada Tributación en el Impuesto sobre la Renta de las Personas Físicas de las cantidades percibidas.
Para ERE aprobados a partir de 8 de marzo de 2009, la parte de la indemnización que no exceda de 45 días de salario por año de servicio, con un máximo de 42 mensualidades, está exenta. El exceso tributa como rendimiento del trabajo y puede aplicar la reducción del 40% si se cumplen los requisitos de generación y límite de 300.000 euros. El pago del coste del Convenio Especial con la Seguridad Social tributa íntegramente sin exención ni reducción por irregularidad.
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