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The consultant asks whether collective dismissal compensation may be exempt under LIRPF. The DGT responds that exemption applies only to amounts not exceeding the statutory limits under the Workers' Statute or 180,000 euros.
Question posed: Possibility of applying the exemption provided in letter e) of Article 7 of the Personal Income Tax Law to the dismissal compensation received.
The compensation for collective dismissal is exempt up to the lower amount between the amount mandatorily established in the Workers' Statute for unfair dismissal and 180,000 euros. The excess over these limits is taxed as employment income, and the 30 percent reduction may be applied if the generation period exceeds two years and the amount limits provided by law are met. If the compensation is received in installments, the 30 percent reduction only applies if the quotient between the years of generation and the number of installment periods is greater than two.
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