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V0445-20 ·26 February 2020 ·consulta-vinculante Medium impact
Tax

Dismissal compensation exempt up to Workers' Statute or €180,000 limit

The consultant asks about the tax treatment of her dismissal payment, her special social security agreement, and pension plan contributions. The DGT states that dismissal compensation has exemption limits and that pension plan contributions are species income subject to 30% reduction.

In 6 key points

Lifecycle

2020-02-26PublishedPublished 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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