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A worker inquired whether severance pay received for terminating their contract following a salary modification was exempt from Income Tax (IRPF), even if agreed upon during a judicial conciliation act. The Directorate General for Taxes (DGT) ruled that the exemption applies provided the amount and circumstances comply with the provisions of the Workers' Statute.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de la mencionada indemnización. Exención en el IRPF. Aplicación de la exención en el supuesto en que la extinción de la relación laboral y el reconocimiento de la indemnización se produjesen en acto de conciliación ante el juzgado.
La indemnización por la rescisión del contrato de trabajo derivada de una modificación sustancial de las condiciones de trabajo, según el artículo 41.3 del Estatuto de los Trabajadores, está exenta de tributación en el IRPF. Esta exención se mantiene aunque la extinción de la relación laboral y el pago de la indemnización se reconozcan en un acto de conciliación judicial. La exención se aplica en la cuantía y situación indemnizable establecida por la normativa obligatoria.
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