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V1268-18 ·14 May 2018 ·consulta-vinculante Medium impact
Tax

Payment for collective dismissal exempt up to minimum of Workers' Statute or €180,000

The taxpayer asks about the tax treatment of a collectively dismissed payment received in instalments. The tax authority responds that the exempt portion is the amount not exceeding the limits set by the Workers' Statute or €180,000.

In 6 key points

How it affects those involved

The tax exemption threshold for collective dismissal payments is capped at the lower of the Workers' Statute amount or €180,000, regardless of payment instalments.

Lifecycle

2018-05-14PublishedPublished 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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