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V0107-14 ·20 January 2014 ·consulta-vinculante Medium impact
Tax

Severance pay for objective dismissal is exempt up to the limit of unfair dismissal

A worker has enquired about the tax treatment of severance pay received following an objective dismissal. The DGT clarifies that the exempt portion is that which does not exceed the mandatory limits set by the Workers' Statute for unfair dismissal.

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2014-01-20PublishedPublished 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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