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Dismissal compensation exempt up to minimum wage or €180,000
V5397-26
V5398-26
Dismissal compensation exempt up to Workers' Statute or €180,000 limit
V5399-26
V5400-26
V5403-26
Payment for wrongful dismissal attributed to fiscal year of judicial agreement finalisation
V5279-26
Nomina embargada can be paid from a third party account if administrative amount is first deducted
V5207-26
Las indemnizaciones por despido improcedente mediante acuerdo judicial están exentas hasta ciertos límites
V1553-26
La exención de la indemnización por despido se calcula según los años de servicio efectivos, salvo sucesión de empresa
V1560-26
Dismissal indemnity exemption may be affected if re-employed in the company within three years
V1559-26
Dismissal compensation exemption may be lost if working again in the same or linked company
V1577-26
Reduction of 30% not applicable to salary allowances, but applies to excess of wrongful dismissal payment
V1343-26
30% reduction does not apply to non-competition compensation
V1351-26
Tax exemption for objective dismissal payment capped at unfair dismissal amount and €180,000
V1355-26
Exemption from dismissal payment applies only to years of actual service
V1342-26
30% reduction on dismissal indemnity applies regardless of prior five-year use
V1328-26
New hiring within three years after dismissal presumes no real separation
V0912-26
Statutory severance pay exemption capped at ET and 180,000 euros
V0559-26
Dismissal payout may lose exemption if rehired by same company within three years
V0561-26
Tax exemption for dismissal not applicable to commercial relationship portion
V0090-26
Rehiring within three years of dismissal presumed to lack effective separation
V2293-25
Impossibility of applying the 50% exemption under the Canary Islands Law to the excess of severance pay
V2101-25
No applies 50% exemption for maritime crew in Canary Islands to collective dismissal indemnity
V2098-25
Exemption applies to severance pay up to wrongful dismissal limit
V1835-25
Dismissance compensation not tax-exempt as income from work with 30% reduction
V1836-25
El gasto por provisión de indemnización por despido es deducible en el ejercicio de su devengo contable
V1733-25
Tratamiento fiscal de la indemnización por despido y por daños y perjuicios de un futbolista profesional
V1711-25
La indemnización por despido improcedente está exenta hasta el menor de la cuantía del Estatuto de los Trabajadores o 180.000 euros
V1663-25
Dismissal indemnity exemption may be lost if rehired in same or linked company within three years
V1610-25
Posibilidad de aplicar la reducción del 30% a la parte no exenta de la indemnización por despido
V1609-25
Judicial indemnity for wrongful dismissal exempt up to legal limits
V1279-25
Dismissal compensation exemption may be lost if working again in same or linked company
V1064-25
Enhanced severance pay is subject to IRPF and not exempt
V1066-25
Improvement of unfair dismissal compensation is subject to IRPF and may be reduced by 30%
V1092-25
Objective dismissal indemnity exempt up to unfair dismissal limit or €180,000
V0538-25
30% reduction possible on severance pay based on irregular earnings origin
V0369-25
Statutory severance exemption capped at unfair dismissal limits and €180,000
V0313-25
Dismissal compensation exempt up to unfair dismissal limit and 180,000 euros
V0037-25
Dismissal compensation exempt up to unjust dismissal amount and 180,000 euros
V0010-25
Statutory severance pay exemption up to 180,000 euros
V2549-24
Indemnization for unjust dismissal agreed in judicial conciliation: IRPF exemption and local council retention obligation
V2353-24
Dismissal compensation exempt up to amount of unjust dismissal and 180,000 euros
V1615-24
30% reduction applicable when calculating retention on excess severance pay
V3183-23
Statutory severance pay has a tax-free threshold and 30% reduction if conditions met
V1745-23
Statutory severance exemption capped at 180,000 euros
V1152-23
Tratamiento fiscal de las indemnizaciones por despido colectivo y las aportaciones a planes de pensiones y seguros
V0826-23
30% reduction possible on fragmented dismissal payments under specific conditions
V1532-22
Dismissance payment for workers under special displacement regime is taxable
V0554-22
Retention applies to full unemployment benefit; exempt severance does not count for declaration obligation
V0056-22
Dismissal compensation may be exempt up to the lower of the Workers' Statute amount or €180,000
V0020-22
Excess of unfair dismissal payment above statutory limits taxed as income
V3034-21
Indemnization exempt from dismissal does not count for declaration obligation
V2660-21
Excess of collective dismissal indemnity may qualify for 30% IRPF reduction
V2644-21
Collective dismissal indemnity has an exempt amount and a 30% reduction under certain conditions
V2641-21
Dismissal compensation exempt up to unjust dismissal limit and €180,000
V2615-21
Dismissal compensation exempt up to minimum of Workers' Statute or €180,000
V2596-21
V2559-21
Dismissal compensation is charged to the year in which the judicial decision becomes final
V1940-21
Dismissal compensation exempt up to unfair dismissal amount and 180,000 euros
V1979-21
Dismissal compensation is split proportionally by place of work for tax purposes
V1718-21
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