{"id":2856,"date":"2022-08-11T09:52:00","date_gmt":"2022-08-11T07:52:00","guid":{"rendered":"https:\/\/www.ecovis.com\/uruguay\/es\/?p=2856"},"modified":"2022-08-11T09:52:00","modified_gmt":"2022-08-11T07:52:00","slug":"irpf-indemnizacion-por-despido-parcial","status":"publish","type":"post","link":"https:\/\/www.ecovis.com\/uruguay\/es\/blog\/2022\/08\/11\/irpf-indemnizacion-por-despido-parcial\/","title":{"rendered":"IRPF- Indemnizaci\u00f3n por despido parcial"},"content":{"rendered":"<p>La comisi\u00f3n de consultas de DGI se expres\u00f3 con respecto\u00a0 a una consulta relativa al tratamiento fiscal que conlleva la indemnizaci\u00f3n por despido parcial.<\/p>\n<p>El pasado 28 de junio, una persona jur\u00eddica de derecho p\u00fablico no estatal, empleador de personal dependiente alcanzados por el Impuesto a la Renta de las Personas F\u00edsicas (IRPF), consult\u00f3 si corresponde retenci\u00f3n del referido impuesto cuando se trata de una indemnizaci\u00f3n por despido parcial originada en una reducci\u00f3n salarial.<\/p>\n<p>La consultante entiende que no corresponde retener en virtud del art\u00edculo 32 del T\u00edtulo 7 del Texto ordenado que establece que las indemnizaciones por despido estar\u00e1n gravadas en tanto superen el m\u00ednimo legal correspondiente, y por la cantidad que exceda dicho m\u00ednimo. Adem\u00e1s dicho art\u00edculo no distingue entre IPD total o parcial.<\/p>\n<p>La administraci\u00f3n responde en forma negativa fundamentando su postura en dos consultas anteriores (N\u00b05.157 y N\u00b05.378). En dichas consultas se manifiesta que para que se considere despido debe existir una ruptura del v\u00ednculo laboral por lo cual la indemnizaci\u00f3n por despido parcial no encuadra en la definici\u00f3n del art\u00edculo 32 quedando gravada por IRPF.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La comisi\u00f3n de consultas de DGI se expres\u00f3 con respecto\u00a0 a una consulta relativa al tratamiento fiscal que conlleva la indemnizaci\u00f3n por despido parcial. El pasado 28 de junio, una persona jur\u00eddica de derecho p\u00fablico no estatal, empleador de personal dependiente alcanzados por el Impuesto a la Renta de las Personas F\u00edsicas (IRPF), consult\u00f3 si [&hellip;]<\/p>\n","protected":false},"author":15,"featured_media":2857,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[30],"tags":[46],"class_list":["post-2856","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades","tag-issue-242"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IRPF- Indemnizaci\u00f3n por despido parcial - Ecovis en Uruguay<\/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.ecovis.com\/uruguay\/es\/blog\/2022\/08\/11\/irpf-indemnizacion-por-despido-parcial\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IRPF- Indemnizaci\u00f3n por despido parcial - Ecovis en Uruguay\" \/>\n<meta property=\"og:description\" content=\"La comisi\u00f3n de consultas de DGI se expres\u00f3 con respecto\u00a0 a una consulta relativa al tratamiento fiscal que conlleva la indemnizaci\u00f3n por despido parcial. El pasado 28 de junio, una persona jur\u00eddica de derecho p\u00fablico no estatal, empleador de personal dependiente alcanzados por el Impuesto a la Renta de las Personas F\u00edsicas (IRPF), consult\u00f3 si [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ecovis.com\/uruguay\/es\/blog\/2022\/08\/11\/irpf-indemnizacion-por-despido-parcial\/\" \/>\n<meta property=\"og:site_name\" content=\"Ecovis en Uruguay\" \/>\n<meta property=\"article:published_time\" content=\"2022-08-11T07:52:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.ecovis.com\/uruguay\/es\/wp-content\/uploads\/sites\/3\/2022\/08\/IRPF-web.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"550\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"fg_uruguay\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"fg_uruguay\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.ecovis.com\\\/uruguay\\\/es\\\/blog\\\/2022\\\/08\\\/11\\\/irpf-indemnizacion-por-despido-parcial\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.ecovis.com\\\/uruguay\\\/es\\\/blog\\\/2022\\\/08\\\/11\\\/irpf-indemnizacion-por-despido-parcial\\\/\"},\"author\":{\"name\":\"fg_uruguay\",\"@id\":\"https:\\\/\\\/www.ecovis.com\\\/uruguay\\\/es\\\/#\\\/schema\\\/person\\\/3534ca2ace82a2b5e11d9092650e0703\"},\"headline\":\"IRPF- Indemnizaci\u00f3n por despido parcial\",\"datePublished\":\"2022-08-11T07:52:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.ecovis.com\\\/uruguay\\\/es\\\/blog\\\/2022\\\/08\\\/11\\\/irpf-indemnizacion-por-despido-parcial\\\/\"},\"wordCount\":202,\"image\":{\"@id\":\"https:\\\/\\\/www.ecovis.com\\\/uruguay\\\/es\\\/blog\\\/2022\\\/08\\\/11\\\/irpf-indemnizacion-por-despido-parcial\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.ecovis.com\\\/uruguay\\\/es\\\/wp-content\\\/uploads\\\/sites\\\/3\\\/2022\\\/08\\\/IRPF-web.jpg\",\"keywords\":[\"Issue 242\"],\"articleSection\":[\"Novedades\"],\"inLanguage\":\"es-UY\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.ecovis.com\\\/uruguay\\\/es\\\/blog\\\/2022\\\/08\\\/11\\\/irpf-indemnizacion-por-despido-parcial\\\/\",\"url\":\"https:\\\/\\\/www.ecovis.com\\\/uruguay\\\/es\\\/blog\\\/2022\\\/08\\\/11\\\/irpf-indemnizacion-por-despido-parcial\\\/\",\"name\":\"IRPF- Indemnizaci\u00f3n por despido parcial - Ecovis en Uruguay\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.ecovis.com\\\/uruguay\\\/es\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.ecovis.com\\\/uruguay\\\/es\\\/blog\\\/2022\\\/08\\\/11\\\/irpf-indemnizacion-por-despido-parcial\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.ecovis.com\\\/uruguay\\\/es\\\/blog\\\/2022\\\/08\\\/11\\\/irpf-indemnizacion-por-despido-parcial\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.ecovis.com\\\/uruguay\\\/es\\\/wp-content\\\/uploads\\\/sites\\\/3\\\/2022\\\/08\\\/IRPF-web.jpg\",\"datePublished\":\"2022-08-11T07:52:00+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.ecovis.com\\\/uruguay\\\/es\\\/#\\\/schema\\\/person\\\/3534ca2ace82a2b5e11d9092650e0703\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.ecovis.com\\\/uruguay\\\/es\\\/blog\\\/2022\\\/08\\\/11\\\/irpf-indemnizacion-por-despido-parcial\\\/#breadcrumb\"},\"inLanguage\":\"es-UY\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.ecovis.com\\\/uruguay\\\/es\\\/blog\\\/2022\\\/08\\\/11\\\/irpf-indemnizacion-por-despido-parcial\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es-UY\",\"@id\":\"https:\\\/\\\/www.ecovis.com\\\/uruguay\\\/es\\\/blog\\\/2022\\\/08\\\/11\\\/irpf-indemnizacion-por-despido-parcial\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.ecovis.com\\\/uruguay\\\/es\\\/wp-content\\\/uploads\\\/sites\\\/3\\\/2022\\\/08\\\/IRPF-web.jpg\",\"contentUrl\":\"https:\\\/\\\/www.ecovis.com\\\/uruguay\\\/es\\\/wp-content\\\/uploads\\\/sites\\\/3\\\/2022\\\/08\\\/IRPF-web.jpg\",\"width\":1280,\"height\":550,\"caption\":\"\u00a9 fauxels, Pexels\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.ecovis.com\\\/uruguay\\\/es\\\/blog\\\/2022\\\/08\\\/11\\\/irpf-indemnizacion-por-despido-parcial\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Ecovis Global\",\"item\":\"https:\\\/\\\/www.ecovis.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Inicio\",\"item\":\"https:\\\/\\\/www.ecovis.com\\\/uruguay\\\/es\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"IRPF- Indemnizaci\u00f3n por despido parcial\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.ecovis.com\\\/uruguay\\\/es\\\/#website\",\"url\":\"https:\\\/\\\/www.ecovis.com\\\/uruguay\\\/es\\\/\",\"name\":\"Ecovis.com\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.ecovis.com\\\/uruguay\\\/es\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es-UY\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.ecovis.com\\\/uruguay\\\/es\\\/#\\\/schema\\\/person\\\/3534ca2ace82a2b5e11d9092650e0703\",\"name\":\"fg_uruguay\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es-UY\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d8f8cdb8dedf4903b4419a5b22f1a43436ad0387b7c6d10390caed756603f27f?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d8f8cdb8dedf4903b4419a5b22f1a43436ad0387b7c6d10390caed756603f27f?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d8f8cdb8dedf4903b4419a5b22f1a43436ad0387b7c6d10390caed756603f27f?s=96&d=mm&r=g\",\"caption\":\"fg_uruguay\"},\"url\":\"https:\\\/\\\/www.ecovis.com\\\/uruguay\\\/es\\\/blog\\\/author\\\/fg_uruguay\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"IRPF- Indemnizaci\u00f3n por despido parcial - Ecovis en Uruguay","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.ecovis.com\/uruguay\/es\/blog\/2022\/08\/11\/irpf-indemnizacion-por-despido-parcial\/","og_locale":"es_ES","og_type":"article","og_title":"IRPF- Indemnizaci\u00f3n por despido parcial - Ecovis en Uruguay","og_description":"La comisi\u00f3n de consultas de DGI se expres\u00f3 con respecto\u00a0 a una consulta relativa al tratamiento fiscal que conlleva la indemnizaci\u00f3n por despido parcial. El pasado 28 de junio, una persona jur\u00eddica de derecho p\u00fablico no estatal, empleador de personal dependiente alcanzados por el Impuesto a la Renta de las Personas F\u00edsicas (IRPF), consult\u00f3 si [&hellip;]","og_url":"https:\/\/www.ecovis.com\/uruguay\/es\/blog\/2022\/08\/11\/irpf-indemnizacion-por-despido-parcial\/","og_site_name":"Ecovis en Uruguay","article_published_time":"2022-08-11T07:52:00+00:00","og_image":[{"width":1280,"height":550,"url":"https:\/\/www.ecovis.com\/uruguay\/es\/wp-content\/uploads\/sites\/3\/2022\/08\/IRPF-web.jpg","type":"image\/jpeg"}],"author":"fg_uruguay","twitter_card":"summary_large_image","twitter_misc":{"Written by":"fg_uruguay","Est. reading time":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.ecovis.com\/uruguay\/es\/blog\/2022\/08\/11\/irpf-indemnizacion-por-despido-parcial\/#article","isPartOf":{"@id":"https:\/\/www.ecovis.com\/uruguay\/es\/blog\/2022\/08\/11\/irpf-indemnizacion-por-despido-parcial\/"},"author":{"name":"fg_uruguay","@id":"https:\/\/www.ecovis.com\/uruguay\/es\/#\/schema\/person\/3534ca2ace82a2b5e11d9092650e0703"},"headline":"IRPF- Indemnizaci\u00f3n por despido parcial","datePublished":"2022-08-11T07:52:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.ecovis.com\/uruguay\/es\/blog\/2022\/08\/11\/irpf-indemnizacion-por-despido-parcial\/"},"wordCount":202,"image":{"@id":"https:\/\/www.ecovis.com\/uruguay\/es\/blog\/2022\/08\/11\/irpf-indemnizacion-por-despido-parcial\/#primaryimage"},"thumbnailUrl":"https:\/\/www.ecovis.com\/uruguay\/es\/wp-content\/uploads\/sites\/3\/2022\/08\/IRPF-web.jpg","keywords":["Issue 242"],"articleSection":["Novedades"],"inLanguage":"es-UY"},{"@type":"WebPage","@id":"https:\/\/www.ecovis.com\/uruguay\/es\/blog\/2022\/08\/11\/irpf-indemnizacion-por-despido-parcial\/","url":"https:\/\/www.ecovis.com\/uruguay\/es\/blog\/2022\/08\/11\/irpf-indemnizacion-por-despido-parcial\/","name":"IRPF- Indemnizaci\u00f3n por despido parcial - Ecovis en Uruguay","isPartOf":{"@id":"https:\/\/www.ecovis.com\/uruguay\/es\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.ecovis.com\/uruguay\/es\/blog\/2022\/08\/11\/irpf-indemnizacion-por-despido-parcial\/#primaryimage"},"image":{"@id":"https:\/\/www.ecovis.com\/uruguay\/es\/blog\/2022\/08\/11\/irpf-indemnizacion-por-despido-parcial\/#primaryimage"},"thumbnailUrl":"https:\/\/www.ecovis.com\/uruguay\/es\/wp-content\/uploads\/sites\/3\/2022\/08\/IRPF-web.jpg","datePublished":"2022-08-11T07:52:00+00:00","author":{"@id":"https:\/\/www.ecovis.com\/uruguay\/es\/#\/schema\/person\/3534ca2ace82a2b5e11d9092650e0703"},"breadcrumb":{"@id":"https:\/\/www.ecovis.com\/uruguay\/es\/blog\/2022\/08\/11\/irpf-indemnizacion-por-despido-parcial\/#breadcrumb"},"inLanguage":"es-UY","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.ecovis.com\/uruguay\/es\/blog\/2022\/08\/11\/irpf-indemnizacion-por-despido-parcial\/"]}]},{"@type":"ImageObject","inLanguage":"es-UY","@id":"https:\/\/www.ecovis.com\/uruguay\/es\/blog\/2022\/08\/11\/irpf-indemnizacion-por-despido-parcial\/#primaryimage","url":"https:\/\/www.ecovis.com\/uruguay\/es\/wp-content\/uploads\/sites\/3\/2022\/08\/IRPF-web.jpg","contentUrl":"https:\/\/www.ecovis.com\/uruguay\/es\/wp-content\/uploads\/sites\/3\/2022\/08\/IRPF-web.jpg","width":1280,"height":550,"caption":"\u00a9 fauxels, Pexels"},{"@type":"BreadcrumbList","@id":"https:\/\/www.ecovis.com\/uruguay\/es\/blog\/2022\/08\/11\/irpf-indemnizacion-por-despido-parcial\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Ecovis Global","item":"https:\/\/www.ecovis.com\/"},{"@type":"ListItem","position":2,"name":"Inicio","item":"https:\/\/www.ecovis.com\/uruguay\/es\/"},{"@type":"ListItem","position":3,"name":"IRPF- Indemnizaci\u00f3n por despido parcial"}]},{"@type":"WebSite","@id":"https:\/\/www.ecovis.com\/uruguay\/es\/#website","url":"https:\/\/www.ecovis.com\/uruguay\/es\/","name":"Ecovis.com","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.ecovis.com\/uruguay\/es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es-UY"},{"@type":"Person","@id":"https:\/\/www.ecovis.com\/uruguay\/es\/#\/schema\/person\/3534ca2ace82a2b5e11d9092650e0703","name":"fg_uruguay","image":{"@type":"ImageObject","inLanguage":"es-UY","@id":"https:\/\/secure.gravatar.com\/avatar\/d8f8cdb8dedf4903b4419a5b22f1a43436ad0387b7c6d10390caed756603f27f?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/d8f8cdb8dedf4903b4419a5b22f1a43436ad0387b7c6d10390caed756603f27f?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d8f8cdb8dedf4903b4419a5b22f1a43436ad0387b7c6d10390caed756603f27f?s=96&d=mm&r=g","caption":"fg_uruguay"},"url":"https:\/\/www.ecovis.com\/uruguay\/es\/blog\/author\/fg_uruguay\/"}]}},"featured_image_url":"https:\/\/www.ecovis.com\/uruguay\/es\/wp-content\/uploads\/sites\/3\/2022\/08\/IRPF-web-300x150.jpg","featured_image_url_large":"https:\/\/www.ecovis.com\/uruguay\/es\/wp-content\/uploads\/sites\/3\/2022\/08\/IRPF-web-1280x550.jpg","_links":{"self":[{"href":"https:\/\/www.ecovis.com\/uruguay\/es\/wp-json\/wp\/v2\/posts\/2856","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ecovis.com\/uruguay\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ecovis.com\/uruguay\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ecovis.com\/uruguay\/es\/wp-json\/wp\/v2\/users\/15"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ecovis.com\/uruguay\/es\/wp-json\/wp\/v2\/comments?post=2856"}],"version-history":[{"count":1,"href":"https:\/\/www.ecovis.com\/uruguay\/es\/wp-json\/wp\/v2\/posts\/2856\/revisions"}],"predecessor-version":[{"id":2858,"href":"https:\/\/www.ecovis.com\/uruguay\/es\/wp-json\/wp\/v2\/posts\/2856\/revisions\/2858"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ecovis.com\/uruguay\/es\/wp-json\/wp\/v2\/media\/2857"}],"wp:attachment":[{"href":"https:\/\/www.ecovis.com\/uruguay\/es\/wp-json\/wp\/v2\/media?parent=2856"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ecovis.com\/uruguay\/es\/wp-json\/wp\/v2\/categories?post=2856"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ecovis.com\/uruguay\/es\/wp-json\/wp\/v2\/tags?post=2856"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}