La tributación en el IRPF de la indemnización por despido de altos directivos que son consejeros: STS de 25 de julio de 2023, rec. núm. 2334/2021

Abstract

In the case of directors who are part of the board of directors of a company, severance pay is employment income, regardless of the doctrine of the link.
Consequently, as such income from work, if the conditions for it are met, the reduction for obtaining irregular income can be applied to the non-exempt part of the compensation under the legally established conditions.