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A worker sought clarification regarding the tax treatment of redundancy compensation following a business transfer. The Directorate General of Taxes (DGT) clarified that the tax exemption applies according to the limits set by the Workers' Statute and a cap of €180,000, with years of service calculated from both the current and previous companies in the event of a business transfer.
Question posed: Tax treatment of the severance payment for the termination of the employment relationship.
Severance payments for collective redundancies are exempt up to the amount established by the Workers' Statute, with a maximum limit of 180,000 euros. In cases of business subrogation, the years of service must be calculated by computing the time worked for both the new company and the former company. The excess over the exempt amount is taxed as employment income and may be eligible for the 40 percent reduction if legal requirements are met.
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