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A query was raised regarding the tax exemption for unfair dismissal compensation when a business succession occurs. The Directorate General for Taxes (DGT) clarifies that the exemption applies in accordance with the limits set by the Workers' Statute and a cap of 180,000 euros, with years of service calculated across both the previous and the new company.
Cuestión planteada Tratamiento fiscal por el IRPF, aplicación de la exención contemplada en el artículo 7 e) de la Ley del Impuesto sobre la Renta de las Personas Físicas, de las indemnizaciones por despido improcedente en los supuestos de subrogación de empresa conforme a lo establecido en el artículo 44 del Estatuto de los Trabajadores.
La indemnización por despido improcedente estará exenta del impuesto con el límite del menor de la cuantía establecida obligatoriamente en el Estatuto de los Trabajadores y la cantidad de 180.000 euros. Para calcular los años de servicio, en supuestos de subrogación de empresa (artículo 44 del ET), debe computarse tanto el tiempo trabajado para la nueva empresa como para la antigua. El importe exento se calcula sobre el número de años de servicio y no sobre la antigüedad reconocida por pacto o contrato.
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