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MEDIUM
FISCAL

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

V0010-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0010-25
Published
2 Jan 2025

Summary

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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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