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A query was raised regarding the tax exemption of unfair dismissal compensation and the application of the 30% reduction to non-compete clause payments. The Directorate General of Taxes (DGT) clarifies that dismissal compensation is subject to specific exemption limits and that non-compete compensation does not permit the reduction for periods exceeding two years.
Cuestión planteada Tributación de la indemnización por despido y de la compensación del pacto de no competencia. Aplicación de la reducción del 30 por ciento contemplada en el artículo 18.2 de la Ley del Impuesto.
La indemnización por despido improcedente está exenta con el límite del menor entre la cuantía establecida en el Estatuto de los Trabajadores y 180.000 euros. El exceso se considera rendimiento del trabajo. La compensación por pacto de no competencia es rendimiento del trabajo y no permite la reducción del 30% del artículo 18.2 LIRPF, ya que no existe un periodo de generación superior a dos años.
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