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A taxpayer has enquired about the tax treatment of severance payments resulting from the termination of fixed-term contracts. The Directorate General for Taxes (DGT) has ruled that these amounts do not qualify for the redundancy exemption and must be taxed as employment income.
Cuestión planteada Tratamiento fiscal que debe darse a dichas indemnizaciones, a efectos del Impuesto sobre la Renta de las Personas Físicas, dada la discrepancia que manifiesta respecto a las retenciones aplicadas sobre Ios rendimientos del trabajo.
La exención de las indemnizaciones por despido o cese solo aplica cuando la cuantía es obligatoria por el Estatuto de los Trabajadores y la causa es el despido o cese. En los casos de extinción por expiración del tiempo o finalización de obra o servicio, aunque exista derecho a la indemnización, esta no es una renta exenta. Por tanto, tributan como rendimientos del trabajo. La reducción del 40% (o 30% según la fecha) solo aplica si existe un periodo de generación superior a dos años.
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