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V2343-17 ·15 September 2017 ·consulta-vinculante Medium impact
Tax

Exemption limit not applicable to dismissals before 1 August 2014

The consultant asks whether the 180,000 euro exemption limit applies to a dismissal in 2013. The DGT responds that the limit does not apply as the dismissal occurred before the date set by the regulation.

In 5 key points

Lifecycle

2017-09-15PublishedPublished 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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