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V2054-20 ·23 June 2020 ·consulta-vinculante Medium impact
Tax

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

The consultant asks about the tax treatment of severance pay received in instalments and the possibility of correcting tax declarations. The DGT clarifies the exemption limits and conditions for applying a 30% reduction on taxable amounts exceeding the exemption.

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2020-06-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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