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V3764-16 ·7 September 2016 ·consulta-vinculante Medium impact
Tax

Exemption from collective dismissal indemnity capped at €180,000 and Statute limits

The DGT clarifies that performance bonuses are not included in the exempt calculation for collective dismissals, with exemption capped at the Statute of Workers' amount for improper dismissal and a maximum of €180,000.

In 6 key points

How it affects those involved

Employers must ensure that performance bonuses are excluded when calculating the exempt indemnity in collective dismissals, subject to statutory caps.

Lifecycle

2016-09-07PublishedPublished 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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