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V1152-23 ·5 May 2023 ·consulta-vinculante Medium impact
FISCAL

Statutory severance exemption capped at 180,000 euros

The DGT confirms that severance pay for collective dismissals is exempt only up to the amount due for an improper dismissal and a maximum of 180,000 euros.

In 6 key points

How it affects those involved

Severance payments in collective dismissals are subject to a cap of 180,000 euros and limited to the statutory amount for improper dismissals.

Lifecycle

2023-05-05PublishedPublished 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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