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A worker inquires about the tax treatment and the withholdings applied to her severance pay resulting from 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 set by the Workers' Statute.
Question raised: Tax treatment of severance pay for the termination of the employment relationship. Withholdings.
In collective dismissals due to economic, technical, organizational, production, or force majeure causes, the severance pay is exempt up to the lesser of: the mandatory amount under the Workers' Statute for unfair dismissal and 180,000 euros. The excess is considered earned income and may be subject to the 30% reduction under Article 18.2 of the LIRPF. There is no obligation to withhold tax on the exempt portion.
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