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A taxpayer has enquired whether severance pay resulting from the termination of an ordinary employment relationship (prior to a senior management role) qualifies for the dismissal exemption and the irregularity reduction. The Directorate General for Taxes (DGT) has ruled that the portion relating to the standard employment relationship may be exempt subject to certain limits, and that any excess may be eligible for the 30% reduction.
Cuestión planteada Aplicación de la exención contemplada en el artículo 7 e) de la Ley del Impuesto y la reducción por irregularidad contemplada en el artículo 18.2 de dicha ley, a las indemnizaciones por extinciones de las relaciones laborales especial de alta dirección y ordinaria.
Si la relación especial de alta dirección precedía a una relación laboral común suspendida, la indemnización por despido improcedente de la relación común está exenta hasta el menor de: la cuantía establecida en el Estatuto de los Trabajadores o 180.000 euros. Para el cálculo de los años de servicio se computa la antigüedad en la empresa, incluyendo subrogaciones. El exceso sobre el límite exento tributa como rendimiento del trabajo y puede aplicar la reducción del 30% si el periodo de generación es superior a dos años y se cumplen los límites de cuantía.
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