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The taxpayer asks how to calculate the 30% reduction limit for a redundancy payment ranging from €700,000.01 to €1,000,000. The DGT clarifies that a special calculation applies to this amount range and that the limit is unique even if the payment is made in instalments.
Cuestión planteada En caso de percibir una indemnización por despido, cómo se calcula el límite recogido en el artículo 18.2 de la LIRPF a efectos de la aplicación de la reducción del 30 por ciento, en caso de que la cuantía de dicho rendimiento esté comprendida entre 700.000,01 euros y 1.000.000 de euros.
Para rendimientos por extinción de relación laboral entre 700.000,01 y 1.000.000 euros, la reducción del 30% se aplica sobre la cuantía que no supere el resultado de restar 300.000 euros a la diferencia entre el rendimiento y 700.000 euros. Si la cuantía es igual o superior a 1.000.000 euros, la reducción será cero. En caso de cobro fraccionado, el límite tiene carácter único y se aplica hasta que la cuantía acumulada no exenta alcance dicho límite específico.
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