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The taxpayer is inquiring about the tax treatment of a redundancy payment made in semi-annual instalments, as well as an amount intended to cover their special social security agreement. The Tax Agency clarifies that redundancy payments are subject to exemption limits and that the company's payment towards the special agreement is classified as employment income.
Cuestión planteada Tratamiento fiscal, por el IRPF, de las cantidades percibidas por el consultante.
La indemnización por despido colectivo está exenta hasta el menor de la cuantía establecida en el Estatuto de los Trabajadores para el despido improcedente o 180.000 euros. El exceso tributa como rendimiento del trabajo, pudiendo aplicarse la reducción del 30% si se cumplen los requisitos de periodicidad. El importe pagado por la empresa para cubrir las cuotas del convenio especial con la Seguridad Social constituye un rendimiento íntegro del trabajo, aunque el trabajador podrá deducirlo como gasto.
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