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A worker inquired whether the compensation received for a dismissal classified as unfair by the company was exempt from Personal Income Tax. The DGT responds that, in the absence of a judicial ruling or a conciliation act recognizing the unfair dismissal, the amount is subject to tax.
Question posed: Application of the exemption provided for in Article 7 e) to the compensation paid to the inquirer.
For severance pay to be exempt under Article 7 e) of the LIRPF, the recognition of unfair dismissal must occur through a conciliation act before the SMAC or via a judicial ruling. If such formal recognition does not exist, the amount of the severance pay is subject to Personal Income Tax as employment income. However, the taxpayer may apply the 30% reduction provided for in Article 18.2 of the LIRPF if the requirements for the generation of income are met.
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