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The taxpayer received compensation after terminating their contract due to a substantial modification of their working conditions. The Tax Agency determines that the portion complying with the mandatory limits of the Workers' Statute is exempt, and the excess may be eligible for a reduction.
Question raised: Tax treatment in Personal Income Tax of the compensation received. Exemption in IRPF. Application of the reduction provided for in Article 18.2 of the Tax Law.
Compensation for contract termination due to a substantial modification of working conditions is exempt in the amount mandatorily established by Article 41 of the Workers' Statute, up to a limit of 180,000 euros. The amount exceeding said limit is subject to Personal Income Tax (IRPF), but the 30 percent reduction provided for in Article 18.2 of the Personal Income Tax Law (LIRPF) may be applied if the generation period exceeds two years and does not exceed the limit of 300,000 euros per year.
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