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The taxpayer enquires about the tax treatment of severance pay received in instalments. The tax authority confirms that the exempt amount is capped at the lower of the minimum wage or €180,000, with any excess 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 established in the Workers' Statute for unfair dismissal or 180,000 euros. The excess is considered earned income and may be subject to the 30% reduction if the ratio between the generation period and the installment periods is greater than two. In the case of installment payments, all tax periods in which the compensation is received are computed, including the years of the exempt portion.
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