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V0010-25 ·2 January 2025 ·consulta-vinculante Medium impact
Tax

Dismissal compensation exempt up to unjust dismissal amount and 180,000 euros

The consultant asks whether dismissal compensation for objective reasons is exempt even if it exceeds 20 days of service per year, as long as it does not exceed the amount of an unjust dismissal and the 180,000 euro limit. The DGT responds that exemption applies up to the lower of these two limits.

In 6 key points

Lifecycle

2025-01-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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