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The taxpayer inquires about the tax treatment of wages recovered through a dismissal nullity ruling, the refund of unemployment benefits, and compensation for unfair dismissal. The DGT clarifies that both wages and compensation must be attributed to the tax year in which the court ruling becomes final, and provides details regarding the exemption limits for redundancy payments.
Cuestión planteada Se consulta sobre la tributación e imputación temporal de los salarios reconocidos por sentencia, de la indemnización por despido improcedente y de la prestación por desempleo y su devolución
Los salarios reconocidos por sentencia judicial se imputan al periodo impositivo en que la resolución adquiera firmeza. La prestación por desempleo se imputa a los ejercicios en que fue exigible, por lo que su devolución debe rectificar las declaraciones de esos años. La indemnización por despido improcedente está exenta hasta el límite establecido en el Estatuto de los Trabajadores o 180.000 euros (el menor), y el exceso tributa como rendimiento del trabajo con posible reducción del 30% si el periodo de generación supera los dos años.
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