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V2641-21 ·2 November 2021 ·consulta-vinculante Medium impact
Tax

Collective dismissal indemnity has an exempt amount and a 30% reduction under certain conditions

The tax treatment of a collective dismissal indemnity paid in two years is consulted. The DGT clarifies that there is an exempt portion and that any excess may be reduced by 30% under specific conditions for installment payments.

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2021-11-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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