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V2509-18 ·18 September 2018 ·consulta-vinculante Medium impact
Tax

Dismissance compensation exemption depends on labour relationship classification

A consultant asks about the tax treatment of a dismissal compensation deemed unremovable in a conciliation process. The DGT states that full tax applies if it involves top management, but where it is a common labour relationship, the amount set out in the Workers' Statute is exempt.

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2018-09-18PublishedPublished 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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