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V2744-21 ·10 November 2021 ·consulta-vinculante Medium impact
Tax

Tax exemption for objective dismissal compensation is limited by the Workers' Statute and €180,000

The taxpayer asks whether compensation for dismissal due to objective grounds is tax-exempt without the need for conciliation. The DGT rules that the exemption applies up to the limit of compensation for unfair dismissal or €180,000, whichever is lower.

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2021-11-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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