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The inquirer asks about the tax treatment of compensation for unfair dismissal where seniority is recognised within a corporate group. The DGT rules that the tax exemption is limited to the mandatory legal amount and that, in corporate groups, years of service provided to the group may be calculated as if it were a single employer.
Cuestión planteada Tratamiento fiscal en el IRPF de la indemnización recibida y obligación de practicar retención sobre la misma.
La exención en el IRPF solo alcanza a la cuantía establecida obligatoriamente en el Estatuto de los Trabajadores, sin incluir pactos o convenios. En casos de grupos de empresas, si concurren los requisitos jurisprudenciales, el número de años de servicio para calcular la exención será el trabajado para el grupo como empleador único. El exceso de la indemnización tributa como rendimiento del trabajo, pudiendo aplicar la reducción del 40% si se cumplen los requisitos legales. La parte no exenta está sujeta a retención.
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