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V1097-17 ·10 May 2017 ·consulta-vinculante Medium impact
Tax

Redundancy compensation is tax-exempt up to the limits of unfair dismissal and €180,000

A query was raised regarding whether compensation received for redundancy on objective grounds is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has determined that the exemption applies up to the amount established for unfair dismissal, subject to a maximum cap of €180,000.

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2017-05-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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