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A local council acknowledges the illegality of a dismissal during judicial conciliation and agrees to pay 18,750 euros in compensation. The tax treatment under IRPF and the obligation to withhold tax are examined. The DGT applies the exemption under article 7.e) of the IRPF law up to the statutory amount required by the Workers' Statute.
Cuestión planteada Tratamiento fiscal de la indemnización por despido improcedente.
La indemnización por despido improcedente está exenta del IRPF conforme al artículo 7.e) LIRPF en la cuantía establecida con carácter obligatorio en el Estatuto de los Trabajadores (33 días por año de servicio hasta 24 mensualidades para contratos posteriores al 12 de febrero de 2012; régimen transitorio para contratos anteriores) con el límite absoluto de 180.000 euros. El exceso sobre dicha cuantía obligatoria tributa como rendimiento del trabajo, pudiendo aplicarse la reducción del 30% del artículo 18.2 LIRPF si el período de generación supera dos años. No existe obligación de retener sobre la parte exenta; la retención solo se practica sobre el importe sujeto y no exento.
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