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V0929-17 ·12 April 2017 ·consulta-vinculante Medium impact
Tax

Severance pay is exempt up to the limits of the Workers' Statute and €180,000

A worker received redundancy pay for objective dismissal, which was subsequently increased following a court ruling. The query concerns which portion of this amount is exempt from Personal Income Tax (IRPF) and which withholding tax rates should be applied.

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2017-04-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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