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V0689-18 14 March 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · indemnización por despido

Statutory severance pay exempt up to Workers' Statute or €180,000 limit

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.

The question raised

Cuestión planteada Tratamiento fiscal, por el IRPF, de la indemnización por extinción de la relación laboral.

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