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¿Se debe tributar la indemnización por despido en la declaración de la renta? El plazo para realizar la declaración de la renta es hasta el 30 de junio.
Siempre que se cumplan una serie de condiciones la cantidad estará exenta de cotizar Presta atención si se trata de una excedencia, un plan de empleo de baja voluntaria o un mutuo acuerdo La cantidad percibida en la indemnización por despido también es importante a la hora de tributar Es el momento de hacer la declaración de la renta de 2020. Si durante el año pasado terminaste la relación laboral con una empresa debes tener claro cómo tributa a Hacienda la indemnización por despido . La buena noticia es que la cantidad percibida está exenta siempre que se cumplan una serie de condiciones . Lo principal es que tendremos que habernos desvinculado real y efectivamente de la compañía o de otra vinculada a ella por un tiempo mínimo de tres años desde que fuimos despedidos o cesados.
Muchas veces la duda es dónde se pone la indemnización por despido en la declaración de la renta. Para Hacienda, esta cantidad es como si hubiésemos ganado más dinero . De cara a 2020, si dicha indemnización tributa, se debe hacer constar en el apartado A en el que se reflejan los rendimientos del trabajo. Es decir, el importe se suma al salario y al paro que se cobre para pagar impuestos en la base general de IRPF.
Hay una serie de supuestos en los que la prestación no está exenta y sí tributa , con lo que debes tener presente qué retención se aplica a la indemnización por despido recibida. Estos son los casos que tributan:
Cuando después de una excedencia no se acepta la reincorporación en el puesto que se ofrece. Cuando se aprecian indicios de que el despido ha sido pactado, aunque exista acuerdo en el SMAC (Servicio de Mediación, Arbitraje y Conciliación). Cuando el empleado se acoge a un plan de empleo de baja voluntaria. Cuando se resuelve el contrato de trabajo de mutuo acuerdo entre empleado y empleador. Cuando el despido disciplinario es calificado como procedente. Cantidad límite exenta Sí se cotiza a partir de 180.000 euros percibidos en el despido. uppers.es
Por otra parte, en los casos en los que la indemnización sí está exenta ante Hacienda hay un límite de dinero recibido por el que se cotiza. A partir de los 180.000 euros se tributa . El importe que supere esta cantidad se tiene que declarar como rendimiento del trabajo personal y tributa aplicando el tramo de la tarifa que corresponda. Un punto positivo es que es posible acogerse a una reducción del 30% , si se ha estado al servicio de la empresa un tiempo superior a los dos años . Aunque tal reducción también tiene un límite que son 300.000 euros.
En los contratos de alta dirección , cuando por desistimiento del empresario se dé por extinguido, la indemnización mínima obligatoria es de siete días de salario por año trabajado con un límite de seis mensualidades. Sin embargo, la cantidad exenta es también de 180.000 euros .
Otro caso distinto es el despido improcedente , declarado por el SMAC o por resolución judicial. La indemnización percibida está exenta si no supera los 33 días de salario por año trabajado, y se prorratean por meses los períodos inferiores a un año, hasta 24 mensualidades.
Despidos colectivos En los despidos colectivos debido a motivos económicos, técnicos, organizativos, de producción o por fuerza mayor igualmente están exentos de tributar hasta los 33 días de salario por año trabajado en los contratos firmados antes del 12 de febrero de 2012 . Los contratos con fechas posteriores , en dicho despido colectivo, el máximo exento es 20 días por año de servicio con un tope de doce mensualidades.
Cese del contrato Como ya hemos citado, cuando se resuelve el contrato de trabajo de mutuo acuerdo entre empleado y empleador la cantidad percibida sí tributa. No obstante, estará exenta , con las mismas condiciones que si se tratara de un despido improcedente, cuando el cese haya sido motivado por :
La modificación sustancial en las condiciones de trabajo que redunden en menoscabo de la dignidad del trabajador. La falta de pago por parte de la empresa. El retraso continuado en el abono del salario pactado. El incumplimiento grave de las obligaciones contractuales del empleador, salvo en supuestos de fuerza mayor. La negativa del empleador a reintegrar al trabajador en sus anteriores condiciones en los supuestos de movilidad geográfica y modificaciones sustanciales de condiciones de trabajo. Hay un supuesto distinto al de los despidos improcedentes, ya que, en el caso de las modificaciones sustanciales o desacuerdo por desplazamiento con cambio de residencia, están exentas de tributar las indemnizaciones inferiores a 20 días por año de servicio con un máximo de nueve mensualidades.
Recuerda que el calendario para realizar la declaración de la renta 2021 , correspondiente al año pasado, comenzó el 7 de abril para las presentaciones por internet y termina el 30 de junio .