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A query was raised regarding whether severance payments resulting from the termination of a senior management contract could be exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as there is no mandatory maximum limit in the applicable regulations, the entire amount must be taxed.
Cuestión planteada Se consulta respecto del tratamiento fiscal de la indemnización por extinción de la relación laboral de alta dirección, aplicación de la exención contemplada en el artículo 7.e) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Las indemnizaciones por cese de personal de alta dirección están sujetas al IRPF porque el Real Decreto 1382/1985 no establece un límite máximo de carácter obligatorio. Al no cumplirse el requisito de la exención del artículo 7.e) de la LIRPF, la cuantía tributa como rendimiento del trabajo. Podrá aplicarse la reducción del 40% si el periodo de generación es superior a dos años, conforme al artículo 18 de la LIRPF.
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