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A company inquires about the tax treatment of a collective redundancy agreement that includes severance payments, payments via life insurance, assumption of special agreements with the Social Security, and geographic mobility compensation. The DGT clarifies which concepts are exempt, which are taxed as employment income, and which reductions may be applied.
Question posed: Tax treatment applicable to Personal Income Tax regarding the various economic concepts contemplated in the aforementioned Agreement.
Severance payments for collective redundancies are exempt up to the limit established in the Workers' Statute and a maximum of 180,000 euros; the excess is taxed as employment income with a possible 30% reduction if the requirements of generation or irregularity are met. Payments via life insurance that implement pension commitments are taxed as benefits from social welfare plans if they exceed the contributions. Amounts paid by the company to cover special agreements that correspond to the worker are full employment income without exemption or reduction. Geographic mobility compensations that exceed the amounts in the Regulation are considered income obtained in a notoriously irregular manner, allowing for the 30% reduction.
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