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The consultant asks whether dismissal compensation for objective reasons is exempt even if it exceeds 20 days of service per year, as long as it does not exceed the amount of an unjust dismissal and the 180,000 euro limit. The DGT responds that exemption applies up to the lower of these two limits.
Question posed: Whether severance pay for dismissal on objective grounds is exempt, even if it exceeds 20 days per year of service, up to the amount mandatorily established in the Workers' Statute for unfair dismissal, subject to the limit of 180,000 euros.
In dismissals for objective grounds under Article 52 c) of the Workers' Statute, the severance pay is exempt from Personal Income Tax (IRPF) up to the amount resulting from the lesser of these two limits: the amount mandatorily established in the Workers' Statute for unfair dismissal (according to the contract date) and the amount of 180,000 euros. Any excess over these limits shall be taxed as employment income.
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