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A worker asked whether dismissal compensation was exempt when the employer acknowledged the dismissal as improper on the same day as notification. Hacienda replied that compensation is not exempt if the improvidence is not recognised in a conciliation procedure or by a judicial decision.
Question posed: Tax treatment of the severance pay paid
For severance pay to be exempt pursuant to Article 7 e) of the LIRPF, the recognition of unfair dismissal must occur during the conciliation process before the SMAC or through a judicial ruling. If this requirement is not met, the severance pay is subject to tax and not exempt, being classified as income from employment. In this case, the 30% reduction provided for in Article 18.2 of the LIRPF may be applicable.
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