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V0594-20 ·16 March 2020 ·consulta-vinculante Medium impact
FISCAL

Dismissal compensation exempt up to Labour Statute and €180,000 limit

The taxpayer enquires about the tax treatment of collective dismissal compensation and deductibility of Social Security contributions under a special agreement. Tax authorities confirm that compensation is exempt within certain limits and that contributions under the special agreement are deductible expenses.

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2020-03-16PublishedPublished 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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