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The DGT confirms that aid under Royal Decree 908/2013 for workers affected by corporate restructuring is treated as income from work and is subject to taxation without exemption.
Cuestión planteada Tributación de ayuda concedida al amparo de lo dispuesto en el artículo 4.2 del Real Decreto 908/2013, de 22 de noviembre, por el que se establecen las normas especiales para la concesión de ayudas extraordinarias a trabajadores afectados por procesos de reestructuración de empresas, en el supuesto en el que la empresa no haya pagado la indemnización legal por despido.
Las ayudas extraordinarias para trabajadores afectados por procesos de reestructuración de empresas se califican como rendimientos del trabajo, al derivar de la relación laboral. No están amparadas por ningún supuesto de exención y su imputación temporal se produce cuando son exigibles, tras el reconocimiento del derecho a su concesión. Asimismo, no pueden aplicar la reducción del artículo 18.2 de la LIRPF por no cumplir los requisitos de periodo de generación o de los supuestos del Reglamento.
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