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A query was raised regarding whether severance pay resulting from a collective redundancy procedure (ERE) approved before March 2009, but whose duration was extended via a supplementary resolution, can benefit from new tax-exempt limits. The Directorate General for Taxes (DGT) ruled that, as this constitutes a mere extension of the initial period, the original wording of the law applies rather than the new limits.
Cuestión planteada Aplicación de la exención prevista en el artículo 7 e) de la Ley del Impuesto a la indemnización derivada de la extinción de la relación laboral producida como consecuencia del expediente de regulación de empleo que fue objeto de prórroga.
Si una resolución complementaria se limita a ampliar la vigencia temporal de un ERE original, su naturaleza es la de una prórroga del expediente anterior. Por tanto, se aplica el límite exento de la redacción original de la LIRPF (20 días de salario por año de servicio, con un máximo de 12 mensualidades) y no los nuevos límites introducidos por la Ley 27/2009. Solo se aplicaría el nuevo régimen si la resolución constituye un nuevo expediente de regulación de empleo con modificaciones sustanciales.
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