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A company has requested clarification regarding the tax exemption for collective redundancy payments and the application of the 30% reduction for irregularity. The Directorate General of Taxes (DGT) clarifies the limits of the exemption and the conditions for applying the reduction to the non-exempt excess.
Question posed: Application of the exemption regulated in Article 7 e) of Law 35/2006, on Personal Income Tax, and the 30% reduction for irregularity provided for in Article 18.2 of the same Law.
La parte de la indemnización por despido colectivo exenta está limitada por el menor de: la cuantía obligatoria del Estatuto de los Trabajadores para el despido improcedente (según la fecha de contrato) y 180.000 euros. El exceso tributará como rendimiento del trabajo y podrá aplicar la reducción del 30% si el periodo de generación es superior a dos años. Dicha reducción tiene un límite de 300.000 euros anuales y reglas específicas si los rendimientos superan los 700.000 euros.
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