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A worker asked whether indemnity received through a judicial settlement to end a null dismissal could benefit from exemption and IRPF reduction. The DGT states that exemption applies within Workers' Statute limits, and excess may qualify for 30% reduction if eligibility criteria, including service length and amount limits, are met.
Cuestión planteada Tributación de la indemnización por despido en el acordada mediante transacción judicial: aplicación de la exención contemplada en el artículo 7 e) y la reducción contemplada en el artículo 18.2 de la ley del Impuesto sobre la Renta de las Personas Físicas.
La indemnización por despido pactada mediante transacción judicial con homologación judicial permite la exención de la parte que no supere los límites del Estatuto de los Trabajadores (con el límite de 180.000 euros). El exceso sobre dicho límite tributa como rendimiento del trabajo, pudiendo aplicarse la reducción del 30% del artículo 18.2 de la LIRPF si la antigüedad supera los dos años y se cumplen los requisitos legales. La imputación temporal de la renta se realiza en el período impositivo en que la resolución judicial adquiera firmeza.
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