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The inquirer asks about the tax treatment of compensation received for terminating their contract following a substantial modification of working conditions. The DGT rules that only the amount mandatorily established by the Workers' Statute is exempt, subject to a limit of 180,000 euros.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas.
Las indemnizaciones por resolución de la relación laboral son rendimientos del trabajo. En supuestos de modificación sustancial de condiciones de trabajo (art. 41 ET), la parte de la indemnización que no supere la cuantía establecida con carácter obligatorio en el Estatuto de los Trabajadores estará exenta, con un límite de 180.000 euros. El exceso sobre dicho límite estará sujeto a tributación. El exceso indemnizatorio podrá aplicar la reducción del 30 por ciento si se percibe en forma de capital y el periodo de generación es superior a dos años, con el límite de 300.000 euros anuales.
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