Skip to content
V2858-19 ·15 October 2019 ·consulta-vinculante Medium impact
Tax

Dismissal compensation and additional payment may be exempt under certain limits

A worker inquired whether dismissal compensation, including a monthly payment until retirement, was exempt from income tax. The DGT states that the portion of compensation not exceeding the limits set by the Workers' Statute for improper dismissal and the 180,000 euro cap is exempt.

In 6 key points

Lifecycle

2019-10-15PublishedPublished 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