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V1268-18 14 May 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · indemnización por despido

Payment for collective dismissal exempt up to minimum of Workers' Statute or €180,000

The taxpayer asks about the tax treatment of a collectively dismissed payment received in instalments. The tax authority responds that the exempt portion is the amount not exceeding the limits set by the Workers' Statute or €180,000.

The question raised

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

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