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V0162-18 ·29 January 2018 ·consulta-vinculante Medium impact
Tax

Dismissal compensation exempt up to Statute and 180,000 euros

The query concerns the exemption of collective dismissal compensation and the 30% reduction for irregularities. Tax authorities state that the exempt amount is capped at the Workers' Statute limits or 180,000 euros, and any excess may be reduced by 30% if generation requirements are met.

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2018-01-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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