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A worker received compensation exceeding the legal limit following a substantial modification of their working conditions. The DGT has ruled that the portion complying with the limits of the Workers' Statute is exempt, whereas the excess is subject to taxation with the possibility of a reduction.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de la indemnización recibida. Exención en el IRPF. Aplicación de la reducción contemplada en el artículo 18.2 de la Ley del Impuesto. Sometimiento a retención a cuenta del IRPF.
La indemnización por rescisión de contrato ante modificación sustancial de condiciones de trabajo está exenta en la cuantía establecida obligatoriamente por el Estatuto de los Trabajadores, con un límite de 180.000 euros. El exceso sobre dicho límite tributa como rendimiento del trabajo y puede aplicar la reducción del 30% si el periodo de generación es superior a dos años, con un límite de 300.000 euros anuales. La empresa debe practicar retención sobre la parte sujeta a tributación, minorando la base por la reducción aplicable.
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