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V1445-19 ·17 June 2019 ·consulta-vinculante Medium impact
Tax

Fractionalised collective dismissal compensation is taxable when the total exceeds the exemption threshold

The DGT confirms that the exemption from taxation on collective dismissal compensation applies until the total amount of payments exceeds the legal limits.

In 6 key points

Lifecycle

2019-06-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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