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The DGT confirms that dismissal compensation for an unjust dismissal, acknowledged by the employer in the dismissal communication, is subject to IRPF as no conciliation or judicial decision recognises the improvidence.
Question posed: Application of the exemption provided for in Article 7 e) to the compensation paid to the worker.
For severance pay to be exempt under Article 7 e) of the LIRPF, the recognition of unfair dismissal must occur during the conciliation process before the SMAC or through a judicial ruling. If unfair dismissal is recognized in the dismissal notice without these mechanisms intervening, the amount shall be subject to IRPF as employment income.
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