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V0559-26 ·10 March 2026 ·consulta-vinculante Medium impact
Tax

Statutory severance pay exemption capped at ET and 180,000 euros

The consultant asks whether collective dismissal compensation may be exempt under LIRPF. The DGT responds that exemption applies only to amounts not exceeding the statutory limits under the Workers' Statute or 180,000 euros.

In 6 key points

How it affects those involved

Compensation for collective dismissals is exempt up to the statutory limits and 180,000 euros under LIRPF.

Lifecycle

2026-03-10PublishedPublished 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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