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A worker inquired about the tax treatment and the withholdings applied to her severance pay following a collective dismissal. The DGT clarifies that the exempt portion is that which does not exceed the limit of 180,000 euros nor the mandatory amount established by the Workers' Statute.
Question raised: Tax treatment of severance pay for the termination of the employment relationship. Withholdings.
Severance pay for collective dismissal is exempt in the amount that does not exceed the limit of 180,000 euros and the amount mandatorily established in the Workers' Statute for unfair dismissal. The excess is considered earned income from employment and may be subject to the 30 percent reduction if the requirements of the LIRPF are met. Regarding withholdings, the company must apply them to the non-exempt portion following the procedure set forth in the IRPF Regulations.
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