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A taxpayer asks whether the 180,000 euro exemption limit applies to a wrongful dismissal payment made in 2015 following a dismissal in October 2014. The DGT confirms that since the dismissal occurred after 1 August 2014, the limit does apply.
The exemption limit of 180,000 euros applies to dismissal payments made after 1 August 2014, including wrongful dismissals.
The tax team reviews your specific situation.
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