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The consultant asks about the tax treatment of severance pay received in instalments. The DGT clarifies that the exempt amount has specific limits, and any excess is treated as income from employment.
Question posed: Tax treatment, under Personal Income Tax (IRPF), of the compensation for the termination of the employment relationship.
The compensation for collective dismissal is exempt up to the lesser of: the amount mandatorily established in the Workers' Statute for unfair dismissal or 180,000 euros. The excess is classified as income from employment and may be subject to a 30% reduction if the requirements for generation and fragmentation are met. If paid in installments, the effective taxation begins when the accumulated amount exceeds the exemption limit.
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