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A company asks whether the reduction under article 18.2 of the LIRPF should be deducted when calculating the retention on a severance payment exceeding exemption thresholds. The DGT responds that to determine the retention type, the entity must reduce the amount of taxable income subject to the reduction.
Cuestión planteada Si a efectos de determinar el tipo de retención aplicable, la empresa debe minorar la cuantía de los rendimientos del trabajo abonados en el importe de la reducción prevista en el artículo 18.2 de la LIRPF.
La parte de la indemnización por despido que exceda los límites de exención (el menor entre la cuantía del Estatuto de los Trabajadores y 180.000 euros) se considera rendimiento del trabajo. Sobre este exceso, es aplicable la reducción del 30% prevista en el artículo 18.2 de la LIRPF. Para determinar el tipo de retención, la empresa debe minorar la cuantía total de las retribuciones sujetas en el importe de dicha reducción.
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