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The taxpayer enquires about the tax treatment of collective dismissal compensation and deductibility of Social Security contributions under a special agreement. Tax authorities confirm that compensation is exempt within certain limits and that contributions under the special agreement are deductible expenses.
Question raised: Tax treatment, under Personal Income Tax (IRPF), of the compensation for termination of the employment relationship, application of the exemption provided for in Article 7.e) of the Personal Income Tax Law. Deductibility of contributions to the Special Agreement with the Social Security.
The compensation for termination of the employment relationship in a collective dismissal is exempt from Personal Income Tax (IRPF) up to the lesser of: the amount mandatorily established in the Workers' Statute for unfair dismissal or 180,000 euros. On the other hand, contributions made through a special agreement with the Social Security are treated as tax-deductible expenses from employment income.
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