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The consultant asks about the tax treatment of fragmented dismissal compensation and worker reimbursement of social security contributions under a special agreement. The DGT states that dismissal compensation has exemption limits and that worker reimbursement of contributions is considered income from employment.
Cuestión planteada Tratamiento fiscal, por el IRPF, de la indemnización por extinción de la relación laboral, aplicación de la exención contemplada en el artículo 7.e) de la Ley del Impuesto sobre la Renta de las Personas Físicas. Deducibilidad de las cotizaciones al convenio especial con la Seguridad Social.
La indemnización por despido colectivo está exenta hasta el menor de la cuantía establecida en el Estatuto de los Trabajadores para el despido improcedente y 180.000 euros. El exceso tributa como rendimiento del trabajo y puede aplicar la reducción del 30% si se cumplen los requisitos de generación y fraccionamiento. Las cantidades que la empresa reembolsa al trabajador por las cotizaciones de un convenio especial que le correspondan a este último son rendimientos íntegros del trabajo y no gozan de exención ni reducción.
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