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V2644-21 ·2 November 2021 ·consulta-vinculante Medium impact
Tax

Excess of collective dismissal indemnity may qualify for 30% IRPF reduction

The consultant asks whether the amount of their collective dismissal indemnity exceeding the exempt threshold is entitled to the 30% reduction under article 18.2 of the IRPF law. The DGT responds that such reduction applies if the legal limits and requirements are met.

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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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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