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A taxpayer asks whether a 30% reduction for timing irregularities can be applied to salary allowances and wrongful dismissal payments received in 2024. The DGT states that salary allowances do not qualify due to their generation period, but the excess of exempt dismissal payments may benefit from the reduction.
Question posed: Possibility of applying the 30 percent reduction set forth in Article 18.2 of the Personal Income Tax Law to the amounts received in 2024: severance pay and compensation for unfair dismissal.
Severance pay does not qualify for the 30% reduction as the generation period does not exceed two years. Compensation for unfair dismissal is exempt up to the limits established by the Workers' Statute and a maximum of 180,000 euros. Any excess of said compensation is taxed as employment income and may qualify for the 30% reduction if the generation period exceeds two years and does not exceed 300,000 euros per year.
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