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V1615-24 ·3 July 2024 ·consulta-vinculante Medium impact
Tax

Dismissal compensation exempt up to amount of unjust dismissal and 180,000 euros

A company asks about the tax treatment of a collective dismissal agreement. The DGT clarifies the exemption of severance payments, the treatment of special convention contributions, and the taxation of in-kind compensation.

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2024-07-03PublishedPublished 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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