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The inquiry concerns the tax treatment and withholding of a redundancy payment agreed upon in a conciliation agreement. The DGT rules that only the amount complying with the legal limits set by the Workers' Statute is exempt, while any excess must be taxed.
Cuestión planteada Tratamiento fiscal en el IRPF de la indemnización recibida y obligación de practicar retención sobre la misma.
Para que la indemnización esté exenta, el reconocimiento de la improcedencia debe producirse en el acto de conciliación o mediante resolución judicial. El exceso sobre los límites del Estatuto de los Trabajadores (33 días por año con máximo de 24 mensualidades, o según la disposición transitoria quinta para contratos antiguos) tributa como rendimiento del trabajo. Sobre este exceso puede aplicarse la reducción del 40% si el periodo de generación es superior a dos años y no supera los 300.000 euros anuales. La empresa debe practicar retención sobre la parte no exenta en el momento de su satisfacción.
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