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An employee transitioning from standard employment to senior management and back to standard employment seeks clarification on the tax treatment of their redundancy payment. The DGT clarifies how to calculate the exempt portion and the conditions for applying the 40% reduction, considering seniority and staggered payments.
Cuestión planteada Tratamiento fiscal, a efectos del Impuesto sobre la Renta de las Personas Físicas, de la indemnización recibida por el empleado: aplicación de la exención del artículo 7 e) de la Ley del Impuesto y de la reducción del 40% prevista en el artículo 18.2 de la misma Ley.
La indemnización por cese en alta dirección no tiene límite exento por ley y tributa íntegramente, aunque puede aplicar la reducción del 40% si se cumplen los requisitos de generación y fraccionamiento. Para la relación laboral común, la exención se calcula sobre la indemnización obligatoria del Estatuto de los Trabajadores, computando solo los años de servicio efectivo y excluyendo el periodo de alta dirección. Si existe un grupo de empresas, la antigüedad para la exención se computa por los años trabajados para el grupo como empleador único. La reducción del 40% sobre el exceso no exento requiere que el cociente entre años de generación y años de fraccionamiento sea superior a dos.
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