Skip to content
V3078-18 ·28 November 2018 ·consulta-vinculante Medium impact
Tax

Redundancy payments for objective dismissal are exempt up to legal limits and may qualify for irregularity reductions

The tax treatment of a supplementary redundancy payment agreed upon following an objective dismissal has been reviewed. The DGT clarifies that the exempt portion is subject to specific limits and that any excess may benefit from a reduction for irregularity, provided certain time and amount requirements are met.

In 6 key points

How it affects those involved

This ruling clarifies the tax implications for employees receiving extra compensation following objective dismissal, specifically regarding the application of tax exemptions and the criteria for applying reductions due to the irregular nature of the income.

Lifecycle

2018-11-28PublishedPublished 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