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A query was raised as to whether a severance payment for objective dismissal, exempt under Article 7(e) of the IRPF, should be treated as exempt income subject to progressivity. The DGT ruled that it should not, as the regulation does not state that such income must be included when calculating the tax rate applied to other income.
Cuestión planteada Si una indemnización por extinción de la relación laboral por causa objetiva (organizativa) del artículo 52.c) del Estatuto de los Trabajadores, que esté exenta de tributación de conformidad con lo previsto en el artículo 7 e) de la Ley del Impuesto sobre la Renta de las Personas Físicas, tiene la consideración de renta exenta con progresividad.
La indemnización exenta por aplicación del artículo 7 e) de la LIRPF no tiene la consideración de renta exenta con progresividad. Esto se debe a que la normativa que regula dicha exención no establece que la renta deba tenerse en cuenta para calcular el tipo de gravamen aplicable a las restantes rentas del período impositivo.
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