Skip to content
V2209-20 ·30 June 2020 ·consulta-vinculante Medium impact
Tax

Dismissal compensation exempt up to Workers' Statute or €180,000, whichever is lower

A worker inquired about the tax treatment of a collective dismissal payment received in installments. The DGT clarifies that the exempt amount is subject to legal limits, and any excess is treated as income from work, potentially eligible for a 30% reduction if certain conditions are met.

In 6 key points

Lifecycle

2020-06-30PublishedPublished 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