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A worker enquired whether severance pay for unfair dismissal, recognised by the company, was exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that since the unfair dismissal was not formally recognised during the conciliation process (SMAC) or through a court judgment, the severance pay is not exempt from tax.
Cuestión planteada Tratamiento fiscal de la indemnización por despido satisfecha. Retención a cuenta.
Para que la indemnización por despido sea exenta según el artículo 7 e) de la LIRPF, el reconocimiento de la improcedencia debe producirse en el acto de conciliación ante el SMAC o mediante resolución judicial. Si no se cumple este requisito, la indemnización tributa como rendimiento del trabajo, pudiendo aplicarse la reducción del 30% del artículo 18.2 de la LIRPF. Asimismo, la empresa está obligada a practicar la retención a cuenta correspondiente.
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