Skip to content
V0936-17 ·12 April 2017 ·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 portion is capped at the Workers' Statute limits or €180,000, with any excess treated as income from employment.

In 6 key points

Lifecycle

2017-04-12PublishedPublished 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