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The consultant asks whether a judicially recognised payment from a collective agreement for total permanent disability is IRPF exempt. The DGT responds that it is not exempt as it is not listed in the Workers' Statute.
Cuestión planteada Tributación en el IRPF de la mencionada prestación. Aplicación de la exención contemplada en el artículo 7 e) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La prestación reconocida por sentencia debido a la extinción de la relación laboral por incapacidad permanente total no tiene consideración de renta exenta. Esto se debe a que el Estatuto de los Trabajadores no contempla el pago de una indemnización en ese supuesto y la prestación se encuentra exclusivamente en el convenio colectivo. Por tanto, no se aplica la exención del artículo 7 e) de la LIRPF.
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