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A company has requested clarification regarding the exemption of collective redundancy payments and the application of the reduction for irregularity. The Directorate General for Taxes (DGT) clarifies the limits of the exemption and the conditions for applying the 30% reduction to the non-exempt excess.
Question raised: 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. Si el cobro es fraccionado, la reducción solo aplica si el cociente entre años de servicio y periodos de cobro es superior a dos.
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