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V1671-19 ·8 July 2019 ·consulta-vinculante Medium impact
FISCAL

Statutory severance pay exempt up to Workers' Statute or €180,000 limit

The taxpayer enquires about the tax treatment of a retirement indemnity and employer-paid social security contributions under a special agreement. Tax authorities confirm that the indemnity is subject to exemption limits and that employer-paid contributions do not count as income or expenses for the employee.

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Lifecycle

2019-07-08PublishedPublished 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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