Skip to content
V2024-15 ·29 June 2015 ·consulta-vinculante Medium impact
Tax

No applicable limit of 180,000 euros for dismissals before August 2014

A worker inquired about exemption and reduction applicable to their severance pay for a 2013 collective dismissal. The DGT clarifies that the 180,000 euro exemption limit does not apply and details how to calculate the exempt amount and the 40% reduction on the excess.

In 6 key points

Lifecycle

2015-06-29PublishedPublished 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