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A worker requested clarification regarding the tax treatment of collective redundancy compensation received in instalments and whether they could amend their tax returns. The DGT clarifies the exemption limits and the conditions for applying the reduction for irregular income.
Cuestión planteada Tratamiento fiscal, por el IRPF, de la indemnización por extinción de la relación laboral. Aplicación de la exención contemplada en el artículo 7.e) de la Ley del Impuesto. De resultar aplicable dicha exención, procedencia de instar la rectificación de las declaraciones presentadas por el Impuesto sobre la Renta de las Personas Físicas correspondiente a los períodos impositivos 2016 y 2017.
En despidos colectivos por causas económicas, técnicas, organizativas, de producción o fuerza mayor, la indemnización está exenta hasta el menor de: la cuantía obligatoria del Estatuto de los Trabajadores para el despido improcedente o 180.000 euros. El exceso tributa como rendimiento del trabajo y puede aplicar la reducción del 30% si el periodo de generación dividido por los años de fraccionamiento es superior a dos. El contribuyente puede instar la rectificación de la autoliquidación si considera que ha perjudicado sus intereses legítimos, siempre que no haya deducido indebidamente la retención.
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