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V1583-15 ·26 May 2015 ·consulta-vinculante Medium impact
Tax

Severance pay for objective dismissal is exempt from Income Tax if it does not exceed unfair dismissal limits

A query was raised regarding whether severance pay for objective dismissal (Art. 52 c ET) is exempt from taxation without the need for mediation or court proceedings. The Directorate General for Taxes (DGT) ruled that the portion of the severance pay that does not exceed the limits established for unfair dismissal in the Workers' Statute is exempt.

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2015-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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