Skip to content
Back to index
V0936-17 12 April 2017 · 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 portion is capped at the Workers' Statute limits or €180,000, with any excess treated as income from employment.

The question raised

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

Email
Contact