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A query was raised regarding whether compensation for unfair dismissal in cases of company subrogation or within corporate groups retains its IRPF tax exemption. The Directorate General for Taxes (DGT) ruled that the exemption applies only to the mandatory amounts set by the Workers' Statute, subject to a limit of 180,000 euros.
Cuestión planteada Tratamiento fiscal por el IRPF, aplicación de la exención contemplada en el artículo 7 e) de la Ley del Impuesto sobre la Renta de las Personas Físicas, de las indemnizaciones por despido improcedente en los supuestos de subrogación de empresa conforme a lo establecido en el artículo 44 del Estatuto de los Trabajadores, y en el supuesto en que el empleado presta sus servicios a empresas del mismo grupo empresarial.
La indemnización por despido improcedente está exenta en la cuantía establecida obligatoriamente por el Estatuto de los Trabajadores, con un límite de 180.000 euros. Para calcular los años de servicio, en casos de subrogación de empresa se debe computar el tiempo trabajado tanto para la nueva como para la antigua empresa. En el caso de grupos de empresas, se deben considerar los años de servicio prestados en el seno del grupo al entenderse que existe un único empleador.
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