Skip to content
V1835-25 ·13 October 2025 ·consulta-vinculante Medium impact
Tax

Exemption applies to severance pay up to wrongful dismissal limit

A worker asked whether the additional amount to equalise objective dismissal severance with wrongful dismissal severance is exempt. The DGT responds that the exemption applies up to the mandatory amount for wrongful dismissal and up to €180,000.

In 6 key points

Lifecycle

2025-10-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact