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V0932-17 ·12 April 2017 ·consulta-vinculante Medium impact
Tax

Severance pay following nullity of dismissal is exempt up to certain limits

A worker received compensation following a settlement agreement arising from a dismissal judicially declared null and void. The Directorate General of Taxes (DGT) rules on the tax exemption of said amount and the tax period in which it must be reported.

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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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