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V1671-19 8 July 2019 · 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 taxpayer enquires about the tax treatment of a retirement indemnity and employer-paid social security contributions under a special agreement. Tax authorities confirm that the indemnity is subject to exemption limits and that employer-paid contributions do not count as income or expenses for the employee.

The question raised

Cuestión planteada Tratamiento fiscal, por el IRPF, de las cantidades percibidas por el consultante.

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