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A worker inquired whether dismissal compensation, including a monthly payment until retirement, was exempt from income tax. The DGT states that the portion of compensation not exceeding the limits set by the Workers' Statute for improper dismissal and the 180,000 euro cap is exempt.
Question posed: Tax treatment, under Personal Income Tax (IRPF), of the severance pay for termination of the employment relationship, and the application of the exemption provided for in Article 7.e) of the Personal Income Tax Law.
In collective redundancies due to economic, technical, organizational, production, or force majeure reasons, the tax-exempt portion of the severance pay may not exceed the mandatory limits established in the Workers' Statute for unfair dismissal. Furthermore, the amount of the exempt severance pay is limited to 180,000 euros. Therefore, the exemption applies to the lesser of these two limits.
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