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A worker enquired whether severance pay received following the recognition of unfair dismissal during a conciliation process could qualify for tax exemption and the reduction for irregularity. The DGT ruled that the exemption applies up to the legal limits established by the Workers' Statute, and any amount exceeding these limits may qualify for a 40% reduction subject to certain requirements.
Cuestión planteada Aplicación a la citada indemnización de la exención regulada en el artículo 7 e) de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas y de la reducción del 40% por irregularidad prevista en el artículo 18.2 de la misma Ley.
Para que la indemnización esté exenta, el reconocimiento de la improcedencia debe producirse en el acto de conciliación ante el SMAC o mediante resolución judicial. La parte exenta es la que no supere los límites establecidos en el Estatuto de los Trabajadores (33 días por año con máximo de 24 mensualidades para contratos nuevos, o los límites de la disposición transitoria quinta para contratos anteriores). El exceso sobre estos límites tributa como rendimiento del trabajo, pudiendo aplicarse la reducción del 40% si se percibe en forma de capital, el periodo de generación es superior a dos años y no supera los 300.000 euros anuales.
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