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V4530-16 ·20 October 2016 ·consulta-vinculante Medium impact
Tax

Dismissal compensation exempt up to unfair dismissal limits and €180,000

The DGT clarifies that the exemption applies to the portion of dismissal compensation not exceeding the limits set by the Workers' Statute for unfair dismissal, with a maximum cap of €180,000.

In 6 key points

How it affects those involved

Taxpayers receiving collective dismissal compensation may benefit from an exemption up to €180,000, limited by statutory unfair dismissal thresholds.

Lifecycle

2016-10-20PublishedPublished 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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