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V2549-24 ·11 December 2024 ·consulta-vinculante Medium impact
Tax

Statutory severance pay exemption up to 180,000 euros

The consultant asks whether severance pay from a collective dismissal is exempt from income tax. The tax authority responds that the exempt amount is capped at the statutory limits and 180,000 euros.

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2024-12-11PublishedPublished 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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