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The query asks about the application of exemption and reduction for irregularities in collective dismissal indemnities. Tax authorities state that the exempt amount is that which does not exceed the limits set by the Workers' Statute for unfair dismissals or the 180,000 euro threshold.
Cuestión planteada Aplicación de la exención regulada en el artículo 7 e) de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas y de la reducción del 30% por irregularidad prevista en el artículo 18.2 de la misma Ley.
La parte de la indemnización por despido colectivo exenta está limitada por el menor de: la cuantía obligatoria en el Estatuto de los Trabajadores para el despido improcedente (según la fecha de contrato) o 180.000 euros. El exceso tributa como rendimiento del trabajo y puede aplicar la reducción del 30% si el periodo de generación es superior a dos años. Si el cobro es fraccionado, la reducción requiere que el cociente entre años de servicio y periodos impositivos sea superior a dos.
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