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A worker enquired whether the additional compensation for damages established in Article 281.2 b) of the Social Jurisdiction Act should be subject to tax. The Directorate General for Taxes (DGT) ruled that this amount is exempt from Personal Income Tax (IRPF) as it constitutes a legally prescribed indemnity.
Cuestión planteada Tratamiento fiscal de la indemnización complementaria establecida en el artículo 281.2 b) de la Ley de la Jurisdicción Social.
Las indemnizaciones por despido o cese gozan de exención en el IRPF cuando la cuantía está establecida con carácter obligatorio en el Estatuto de los Trabajadores o en la normativa reguladora de la ejecución de sentencias. Por tanto, la indemnización adicional amparada en el artículo 281.2 b) de la Ley Reguladora de la Jurisdicción Social se considera exenta de tributación por ser una indemnización prevista legalmente.
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