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V1687-17 ·29 June 2017 ·consulta-vinculante Medium impact
Tax

Dismissance compensation before 2014 not subject to 180,000 euro cap

A worker inquires about the tax treatment of incentive leave compensation from an ERE with consultation period ending in 2011. Tax authorities respond that the exemption limit is 45 days per year of service up to 42 monthly installments, without applying the 180,000 euro cap.

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2017-06-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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