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A query was raised regarding whether severance pay for the termination of a project-based contract is exempt if the worker returns to the company within three years. The Directorate General for Tax (DGT) ruled that such compensation does not qualify for the tax exemption.
Cuestión planteada Si la indemnización por extinción del contrato percibida por un trabajador fijo de obra está exenta de gravamen a pesar de que el trabajador vuelva a trabajar en la misma empresa, en otra obra, en un plazo inferior a tres años. Existencia de la real efectiva desvinculación del trabajador con la empresa que exige el Reglamento del IRPF.
La exención del artículo 7.e) de la Ley del IRPF se aplica a indemnizaciones por despido o cese establecidas obligatoriamente. La indemnización por finalización de un contrato de duración determinada, por expiración del tiempo o realización de la obra, no se considera renta exenta. Por tanto, no se aplica el criterio de la real efectiva desvinculación en estos casos.
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