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The consultant received a collective dismissal payment before their actual departure date, which was postponed. Tax authorities clarify which portion of this payment is exempt from income tax and how the excess is taxed.
Question raised: Tax treatment, under Personal Income Tax (IRPF), of severance pay for the termination of the employment relationship. Application of the exemption provided for in Article 7 e) of the Personal Income Tax Law.
Severance pay for collective redundancies is exempt from Personal Income Tax (IRPF) up to the lesser of: the amount mandatorily established in the Workers' Statute for unfair dismissal and the amount of 180,000 euros. The excess over these limits is taxed as employment income, and the 30% reduction provided for in Article 18.2 of the Personal Income Tax Law (LIRPF) may be applied.
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