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The consultant asks whether the new 180,000 euro exemption limit applies to their collective dismissal indemnity. The DGT responds that, as the consultation period was communicated to the labour authority before 1 August 2014, the limit does not apply.
The exemption threshold of 180,000 euros does not apply to collective dismissals where the consultation period was notified to the labour authority prior to 1 August 2014.
The tax team reviews your specific situation.
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