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V4532-16 ·20 October 2016 ·consulta-vinculante Medium impact
Tax

Exemption limit of 180,000 euros not applicable if consultation period notified before 1 August 2014

A worker who received additional compensation after a collective dismissal and conciliation process asks whether the new exemption cap of 180,000 euros applies. Tax authorities respond that since the consultation period was communicated before the legal deadline, the cap does not apply.

In 6 key points

How it affects those involved

The cap of 180,000 euros on exemption for collective dismissals does not apply if the consultation period was notified prior to 1 August 2014.

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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