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V1680-23 ·13 June 2023 ·consulta-vinculante Medium impact
Tax

Compensation for objective dismissal is exempt up to the limit of unfair dismissal and 180,000 euros

The taxpayer inquires about the taxation of an improved severance payment received following an objective dismissal and a judicial settlement. The DGT clarifies which portion of the compensation is exempt and how the reduction for irregular income is applied.

In 6 key points

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2023-06-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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