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The applicant inquires about the exemption and the 30% reduction applicable to redundancy payments. The DGT clarifies that the exempt portion is that which does not exceed the limits set by the Workers' Statute or €180,000.
Question raised: Severance pay. Application of the exemption regulated in Article 7 e) of Law 35/2006, on Personal Income Tax, and the 30% reduction for irregularity provided for in Article 18.2 of the same Law.
La indemnización por despido está exenta en la cuantía establecida obligatoriamente en el Estatuto de los Trabajadores, con un límite de 180.000 euros. El exceso sobre estos límites tributa como rendimiento del trabajo y puede aplicar la reducción del 30% si el periodo de generación es superior a dos años. Si el cobro es fraccionado, la reducción solo aplica si el cociente entre años de generación y periodos impositivos de fraccionamiento es superior a dos.
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