{"id":9029064,"date":"2020-12-16T11:28:28","date_gmt":"2020-12-16T10:28:28","guid":{"rendered":"http:\/\/gremicat.es\/?p=15794"},"modified":"2020-12-16T11:28:28","modified_gmt":"2020-12-16T10:28:28","slug":"minim-exempt-indemnitzacio-per-acomiadament-alts-directius","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/minim-exempt-indemnitzacio-per-acomiadament-alts-directius\/","title":{"rendered":"M\u00ednim exempt en la indemnitzaci\u00f3 per acomiadament dels alts directius"},"content":{"rendered":"

Els alts directius tenen dret a gaudir d’un m\u00ednim fiscalment exempt sobre les indemnitzacions que percebin en ser destitu\u00efts per part de la seva companyia<\/span><\/span><\/p>\n

 <\/p>\n

<\/div>\n

Estan exemptes d’IRPF les indemnitzacions satisfetes als alts directius per desistiment de l’empresari<\/b><\/strong><\/h2>\n

 <\/p>\n

El Tribunal Suprem dictamina que estan exemptes d’IRPF les indemnitzacions satisfetes als alts directius per desistiment de l’empresari fins a l’import de set dies per any de servei amb el l\u00edmit de sis mensualitats.<\/span><\/p>\n

\u00c9s una sent\u00e8ncia en la qual ratifica que els alts directius tenen dret a gaudir d’un m\u00ednim fiscalment exempt sobre les indemnitzacions que percebin en ser destitu\u00efts per part de la seva companyia. La decisi\u00f3 de l’alt tribunal, fixa ja definitivament els criteris a seguir pels jutges espanyols.<\/span><\/p>\n

El Tribunal Suprem ratifica la nova interpretaci\u00f3 que ja va introduir en una decisi\u00f3 similar el novembre passat per la qual fixa que \u0093en els sup\u00f2sits d’extinci\u00f3 del contracte d’alta direcci\u00f3 per desistiment de l’empresari existeix el dret a una indemnitzaci\u00f3 m\u00ednima obligat\u00f2ria de set dies de salari per any de treball, amb el l\u00edmit de sis mensualitats, i, per tant, que aquesta quantia de la indemnitzaci\u00f3 est\u00e0 exempta de tributaci\u00f3 en l’Impost sobre la Renda de les Persones F\u00edsiques<\/strong>\u0094. Com a conseq\u00fc\u00e8ncia, l’Ag\u00e8ncia Tribut\u00e0ria haur\u00e0 de recalcular el gravamen aplicat sobre la indemnitzaci\u00f3<\/strong> deixant exempta la quantia corresponent a la indemnitzaci\u00f3 m\u00ednima reconeguda als alts directius.<\/span><\/p>\n

El cas concret al qual es refereix la sent\u00e8ncia \u00e9s el d’un alt directiu de l’empresa Nordkapp Inversions que \u00e9s acomiadat en 2012 i acorda amb l’empresa una indemnitzaci\u00f3 per acomiadament, que va ascendir a 559.057 euros, amb una retenci\u00f3 en l’IRPF del 50,8%, decisi\u00f3 que el demandant va rec\u00f3rrer en diverses inst\u00e0ncies.<\/span><\/p>\n

L’advocat de l’Estat al\u00b7legava que la indemnitzaci\u00f3 que va cobrar l’alt directiu en ser acomiadat de l’empresa va ser fruit d’un acord al qual va arribar amb ella i, per tant, una indemnitzaci\u00f3 pactada, per la qual cosa no procedeix el sup\u00f2sit d’exempci\u00f3 de les indemnitzacions obligat\u00f2ries, sin\u00f3 que es tracta d’un sup\u00f2sit diferent i per tant \u00e9s obligat\u00f2ria la \u00abtributaci\u00f3 efectiva\u00bb de les indemnitzacions pactades.<\/span><\/p>\n

En canvi, el Suprem estableix ara que existeix un m\u00ednim exempt en l’IRPF de 7 dies per any treballat en les indemnitzacions per acomiadament<\/strong>, encara que aquesta indemnitzaci\u00f3 sigui fruit d’un acord entre ambdues parts.<\/span><\/p>\n

Suposem que aquest criteri tamb\u00e9 resulti aplicable a l’import de vint dies per any amb el l\u00edmit de dotze mensualitats establert en el Reial decret d’Alta Direcci\u00f3 per als casos d’acomiadament improcedent.<\/span><\/p>\n


\nPer a ampliar aquesta informaci\u00f3 consulti amb <\/span>Assessoria laboral<\/span><\/a><\/strong><\/p>\n

 <\/p>\n

<\/div>\n","protected":false},"excerpt":{"rendered":"

Els alts directius tenen dret a gaudir d’un m\u00ednim fiscalment exempt sobre les indemnitzacions que percebin en ser destitu\u00efts per …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9029065,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9029064","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"yoast_head":"\nM\u00ednim exempt en la indemnitzaci\u00f3 per acomiadament dels alts directius - gremicat<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gremicat.es\/ca\/minim-exempt-indemnitzacio-per-acomiadament-alts-directius\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\u00ednim exempt en la indemnitzaci\u00f3 per acomiadament dels alts directius - 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