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V0689-18 ·14 March 2018 ·consulta-vinculante Medium impact
Tax

Statutory severance pay exempt up to Workers' Statute or €180,000 limit

The consultant asks about the tax treatment of severance pay received in instalments. The DGT clarifies that the exempt amount has specific limits, and any excess is treated as income from employment.

In 6 key points

Lifecycle

2018-03-14PublishedPublished 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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