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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A worker inquired whether severance pay received for terminating their contract following a salary modification was exempt from Income Tax (IRPF), even if agreed upon during a judicial conciliation act. The Directorate General for Taxes (DGT) ruled that the exemption applies provided the amount and circumstances comply with the provisions of the Workers' Statute.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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