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The consultant asks how to calculate the exemption threshold for collective dismissal compensation following the 2012 labour reform. The DGT clarifies that the exemption applies based on the Workers' Statute limits and a cap of €180,000.
Cuestión planteada Tratamiento fiscal, por el IRPF, de la indemnización por extinción de la relación laboral. Aplicación del artículo 7.e) de la ley del Impuesto sobre la Renta de las Personas Físicas. Límite exento.
La indemnización por despido colectivo está exenta del IRPF con el límite del menor de: la cuantía obligatoria en el Estatuto de los Trabajadores (aplicando las reglas de la disposición transitoria quinta de la Ley 3/2012 para contratos anteriores a febrero de 2012) y la cantidad de 180.000 euros. El exceso sobre estos límites tributa como rendimiento del trabajo, pudiendo aplicarse la reducción del 30% si cumple los requisitos del artículo 18.2 de la LIRPF.
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