{"id":9029060,"date":"2020-12-16T11:28:37","date_gmt":"2020-12-16T10:28:37","guid":{"rendered":"http:\/\/gremicat.es\/?p=15791"},"modified":"2020-12-16T11:28:37","modified_gmt":"2020-12-16T10:28:37","slug":"minimo-exento-en-la-indemnizacion-por-despido-de-los-altos-directivos","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/minimo-exento-en-la-indemnizacion-por-despido-de-los-altos-directivos\/","title":{"rendered":"M\u00ednimo exento en la indemnizaci\u00f3n por despido de los altos directivos"},"content":{"rendered":"<p style=\"font-size: 22px;\"><span style=\"font-weight: 400;\"><span style=\"font-size: 22px;\">Los altos directivos tienen derecho a disfrutar de un m\u00ednimo fiscalmente exento sobre las indemnizaciones que perciban al ser cesados por parte de su compa\u00f1\u00eda<\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<div class=\"texto_central\" style=\"clear: both; line-height: 20px; padding-top: 10px;\"><\/div>\n<h2 style=\"text-align: justify; height: 40px; font-size: 20px; color: #e4003c;\"><strong><b>Est\u00e1n exentas de IRPF las indemnizaciones satisfechas a los altos directivos por desistimiento del empresario.<\/b><\/strong><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">El Tribunal Supremo dictamina que est\u00e1n exentas de IRPF las indemnizaciones satisfechas a los altos directivos por desistimiento del empresario hasta el importe de siete d\u00edas por a\u00f1o de servicio con el l\u00edmite de seis mensualidades.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Es una sentencia en la que ratifica que los altos directivos tienen derecho a disfrutar de un m\u00ednimo fiscalmente exento sobre las indemnizaciones que perciban al ser cesados por parte de su compa\u00f1\u00eda. El fallo del alto tribunal, fija ya definitivamente los criterios a seguir por los jueces espa\u00f1oles.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">El Tribunal Supremo ratifica la novedosa interpretaci\u00f3n que ya introdujo en un fallo similar el pasado noviembre por la que fija que \u0093en los supuestos de extinci\u00f3n del contrato de alta direcci\u00f3n por desistimiento del empresario <strong>existe el derecho a una indemnizaci\u00f3n m\u00ednima obligatoria de siete d\u00edas de salario por a\u00f1o de trabajo, con el l\u00edmite de seis mensualidades, y, por tanto, que esa cuant\u00eda de la indemnizaci\u00f3n est\u00e1 exenta de tributaci\u00f3n<\/strong> en el Impuesto sobre la Renta de las Personas F\u00edsicas\u0094. Como consecuencia, <strong>la Agencia Tributaria deber\u00e1 recalcular el gravamen aplicado sobre la indemnizaci\u00f3n dejando exenta la cuant\u00eda correspondiente a la indemnizaci\u00f3n m\u00ednima<\/strong> reconocida a los altos directivos.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">El caso concreto al que se refiere la sentencia es el de un alto directivo de la empresa\u00a0Nordkapp\u00a0Inversiones que es despedido en 2012 y acuerda con la empresa una indemnizaci\u00f3n por despido, que ascendi\u00f3 a\u00a0559.057 euros, con una retenci\u00f3n en el IRPF del 50,8%, decisi\u00f3n que el demandante recurri\u00f3 en diversas instancias.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">El abogado del Estado alegaba que la indemnizaci\u00f3n que cobr\u00f3 el alto directivo al ser despedido de la empresa fue fruto de un acuerdo al que lleg\u00f3 con ella y, por tanto, una indemnizaci\u00f3n pactada, por lo que no procede el supuesto de\u00a0exenci\u00f3n de las indemnizaciones obligatorias, sino que se trata de un supuesto distinto y por tanto es obligatoria la \u00abtributaci\u00f3n efectiva\u00bb de las indemnizaciones pactadas.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">En cambio, <strong>el Supremo establece ahora que existe un m\u00ednimo exento en el IRPF de 7 d\u00edas por a\u00f1o trabajado en las indemnizaciones por despido<\/strong>, aun cuando dicha indemnizaci\u00f3n sea fruto de un acuerdo entre ambas las partes.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Suponemos que este criterio tambi\u00e9n resulte aplicable al importe de veinte d\u00edas por a\u00f1o con el l\u00edmite de doce mensualidades establecido en el Real Decreto de Alta Direcci\u00f3n para los casos de despido improcedente.<\/span><\/p>\n<p>Para ampliar esta informaci\u00f3n consulte con\u00a0<a href=\"https:\/\/www.gremicat.es\/asesoria-laboral-barcelona\/\" target=\"_blank\" rel=\"noopener\">asesor\u00eda laboral.<\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Los altos directivos tienen derecho a disfrutar de un m\u00ednimo fiscalmente exento sobre las indemnizaciones que perciban al ser cesados <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9029061,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9029060","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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