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The taxpayer inquired which Personal Income Tax (IRPF) exemption limit applies to a redundancy payment from an ERE approved in 2001 and extended in 2013. The Directorate General for Tax (DGT) ruled that, as it was a mere extension of the original procedure's timeframe, the exemption limit applicable prior to the 2009 reform remains in force.
Cuestión planteada Aplicación de la exención prevista en el artículo 7 e) de la Ley del Impuesto a la indemnización que percibe el consultante derivada de la extinción de su relación laboral producida como consecuencia de un expediente de regulación de empleo.
Las indemnizaciones por ERE aprobados antes del 8 de marzo de 2009 se rigen por la redacción original de la LIRPF, independientemente de cuándo se perciba la cuantía. Si una resolución complementaria solo amplía el plazo del expediente original, se considera una prórroga y no un nuevo ERE. En este caso, el límite exento es de 20 días de salario por año de servicio, con un máximo de 12 mensualidades.
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