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A worker asked whether the 180,000 euro exemption limit on dismissal compensation applied after being dismissed in 2016 under an ERE approved in 2014. The DGT responded that, as the ERE was approved before 1 August 2014, the limit does not apply.
Question raised: Tax treatment in Personal Income Tax of severance pay. Exemption in Personal Income Tax. Application of the limit established in Article 7 e) in accordance with the provisions of the twenty-second transitional provision of the Tax Law.
The 180,000 euro limit for exempt compensation does not apply to dismissals occurring on or after August 1, 2014, when they derive from a collective redundancy procedure approved prior to said date. In this case, as the dismissal is the result of a collective redundancy procedure approved on June 10, 2014, the limit provided for in Article 7 e) of the Personal Income Tax Law is not applicable.
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