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A query was raised regarding whether the extension of a redundancy procedure (ERE) approved after March 2009 allows for the application of new IRPF tax exemption limits. The DGT has determined that, as it is an extension of the original ERE approved before that date, the previous wording of the law applies.
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 extinciones de contratos derivadas de ERE aprobados antes del 8 de marzo de 2009 se rigen por la redacción original del artículo 7.e) de la LIRPF, independientemente de cuándo se perciba la indemnización. Si la resolución complementaria es una mera ampliación del plazo inicial del ERE original, se considera una prórroga y no un nuevo expediente. 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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