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The taxpayer asks how severance pay is taxed, considering their length of service across different companies within the same group. The DGT rules that the exemption applies according to the legal limits set by the Workers' Statute and a cap of €180,000, calculating the length of service from the previous company in cases of business succession.
Question raised: Tax treatment of severance pay from the new company. Seniority.
Severance pay is exempt up to the amount established by the Workers' Statute, with a limit of 180,000 euros. In cases of business succession, to determine years of service, both the time worked for the new company and for the former company must be computed. Amounts exceeding the exempt limit are taxed as employment income, and the 30% reduction may be applied if the requirements of the Personal Income Tax Law (LIRPF) are met.
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