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V0313-25 ·17 March 2025 ·consulta-vinculante Medium impact
Tax

Statutory severance exemption capped at unfair dismissal limits and €180,000

The consultant asks about the exemption and correct retention of collective dismissal compensation. The DGT clarifies that the exempt amount is the portion not exceeding the statutory limits for unfair dismissal or €180,000.

In 6 key points

How it affects those involved

Employers must ensure severance payments do not exceed the statutory unfair dismissal limits or €180,000, with any amount above being subject to taxation.

Lifecycle

2025-03-17PublishedPublished 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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