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An executive enquired whether the compensation agreed upon for their removal as an administrator could be exempt from Personal Income Tax (IRPF) under Article 7(e) of the LIRPF. The Directorate General for Taxes (DGT) ruled that, as the relationship is commercial rather than employment-based, the amount is taxed as employment income without exemption.
Cuestión planteada Tributación de la indemnización pactada. Aplicación de la exención contemplada en el artículo 7 e) de la LIRPF a la indemnización percibida, en la cuantía correspondiente a 7 días por año de trabajo, conforme a lo establecido en el artículo 11.Uno del Real Decreto 1382/1985, de 1 de agosto, por el que se regula la relación laboral de carácter especial del personal de alta dirección
Las retribuciones de los administradores se consideran rendimientos del trabajo con independencia de su naturaleza mercantil. El carácter mercantil del vínculo impide aplicar la exención por despido del artículo 7 e) de la LIRPF, ya que esta es exclusiva para relaciones laborales. Asimismo, no se aplica la exención si la improcedencia del despido no ha sido reconocida en acto de conciliación o resolución judicial.
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