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The consultant asks whether the new 180,000 euro exemption limit applies to their collective dismissal indemnity. The DGT responds that, as the consultation period was communicated to the labour authority before 1 August 2014, the limit does not apply.
Question posed: Application of the exemption regulated in Article 7 e) of Law 35/2006, on Personal Income Tax, to the aforementioned severance payment.
The 180,000 euro limit for the exemption of severance payments for collective redundancies does not apply if the notification of the commencement of the consultation period to the labor authority was made before August 1, 2014. In such cases, the exempt portion shall be that which does not exceed the limits mandatorily established in the Workers' Statute for unfair dismissal. Amounts exceeding said limit shall be taxed as income from employment.
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