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V1532-17 ·15 June 2017 ·consulta-vinculante Medium impact
Tax

Dismissance compensation from an ERE may be exempt without the 180,000 euro cap

A worker consulted on the tax treatment of dismissal compensation received following a judicial ruling related to an ERE. Hacienda responds that, as the ERE was initiated before certain dates, the 180,000 euro cap does not apply.

In 6 key points

How it affects those involved

Dismissal compensation from EREs initiated before specific dates is exempt from taxation without the usual 180,000 euro limit.

Lifecycle

2017-06-15PublishedPublished 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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