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A taxpayer has enquired about the tax exemption and the 30% reduction applicable to redundancy payments received in monthly instalments. The Tax Agency has clarified that the exempt portion depends on the regulations in force at the start of the redundancy procedure, and that the 30% reduction applies only if the ratio between years of service and years of payment exceeds two.
Cuestión planteada Aplicación de la exención regulada en el artículo 7 e) de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas y de la reducción del 30% por irregularidad prevista en el artículo 18.2 de la misma Ley.
Si el ERE se aprobó tras el 8 de marzo de 2009 y estaba en trámite o vigente a 12 de febrero de 2012, la parte exenta es de 45 días de salario por año de servicio (máximo 42 mensualidades). Los excesos tributan como rendimientos del trabajo y podrán aplicar la reducción del 30% si el cociente entre el periodo de generación y los periodos de fraccionamiento es superior a dos. Para cobros a partir de 2015, se deben incluir en el fraccionamiento los ejercicios donde la indemnización fue exenta.
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