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A worker inquired about the tax treatment of his dismissal compensation and how to correct an IRPF draft that failed to apply the exemption. The DGT clarifies the exemption limits and the procedure for correcting the declaration depending on whether the draft was confirmed or not.
Employers and employees should ensure that dismissal compensation is correctly classified and declared to benefit from the applicable tax exemption, especially when the amount is below the statutory or €180,000 threshold.
The tax team reviews your specific situation.
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