Skip to content
V0618-20 ·31 March 2020 ·consulta-vinculante Medium impact
Tax

Collective dismissal indemnities have exemption limits and 30% reduction rules

A worker asks about the tax treatment of a collectively dismissed indemnity received in instalments and whether supplementary tax declarations can be filed. The DGT clarifies exemption limits and conditions for applying the 30% reduction for irregular income.

In 6 key points

How it affects those involved

Taxpayers receiving collective dismissal indemnities must comply with exemption thresholds and may qualify for a 30% reduction if income is irregular, particularly when received in instalments.

Lifecycle

2020-03-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact