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V2331-17 ·14 September 2017 ·consulta-vinculante Medium impact
Tax

No applicable limit on dismissal compensation for ERE approved before August 2014

A worker asked whether the 180,000 euro exemption limit on dismissal compensation applied after being dismissed in 2016 under an ERE approved in 2014. The DGT responded that, as the ERE was approved before 1 August 2014, the limit does not apply.

In 5 key points

How it affects those involved

The exemption limit of 180,000 euros for dismissal compensation does not apply to dismissals resulting from an ERE approved before 1 August 2014.

Lifecycle

2017-09-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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