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Tax authorities confirm that compensation for collective dismissals is exempt up to the unjust dismissal threshold or €180,000, with excess subject to a 30% reduction if generation period requirements are met.
Cuestión planteada Aplicación de la exención regulada en el artículo 7 e) de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas y de la reducción del 30% por irregularidad prevista en el artículo 18.2 de la misma Ley.
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