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V1656-21 ·31 May 2021 ·consulta-vinculante Medium impact
Tax

Unfair dismissal compensation in company subrogations or corporate groups subject to IRPF tax exemption limits

A query was raised regarding whether compensation for unfair dismissal in cases of company subrogation or within corporate groups retains its IRPF tax exemption. The Directorate General for Taxes (DGT) ruled that the exemption applies only to the mandatory amounts set by the Workers' Statute, subject to a limit of 180,000 euros.

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2021-05-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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