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The consultant asks about the tax treatment of potentially improving an unjust dismissal payment through an agreement. Tax authorities respond that since the illegitimacy is not recognised in conciliation or judgment, the amount is not exempt and is taxed as income from work.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de la posible mejora indemnizatoria.
Para que la indemnización por despido esté exenta, el reconocimiento de la improcedencia debe producirse en el acto de conciliación ante el SMAC o mediante resolución judicial. Si no se cumplen estos requisitos, la indemnización está sujeta y no exenta, calificándose como rendimiento del trabajo. En este caso, podría aplicarse la reducción del 30 por 100 prevista en el artículo 18.2 de la LIRPF.
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