Skip to content
V2596-21 ·25 October 2021 ·consulta-vinculante Medium impact
Tax

Dismissal compensation exempt up to minimum of Workers' Statute or €180,000

The consultant asks about the tax treatment of fragmented dismissal compensation and worker reimbursement of social security contributions under a special agreement. The DGT states that dismissal compensation has exemption limits and that worker reimbursement of contributions is considered income from employment.

In 6 key points

Lifecycle

2021-10-25PublishedPublished 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