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A worker enquired whether, following re-employment, a company should withhold Income Tax (IRPF) on a redundancy payment previously received and exempt. The Directorate General for Taxes (DGT) ruled that the new employment contract does not alter the initial exemption, although unemployment benefits remain taxable.
Cuestión planteada Procedencia de practicar, en el momento en que se reincorpore al trabajo, retención a cuenta del IRPF sobre la indemnización por despido percibida con motivo de la extinción de la relación laboral. Tributación de la prestación por desempleo por el IRPF.
Si la indemnización por despido estaba exenta de gravamen en la fecha de su abono, la posterior contratación del trabajador no altera dicho tratamiento fiscal ni obliga a practicar retenciones. La prestación por desempleo se califica como rendimientos del trabajo y está sujeta íntegramente al impuesto. La reincorporación en menos de tres años genera una presunción de falta de desvinculación real, pero es una presunción que admite prueba en contrario.
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