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A worker inquired about the tax treatment and the withholdings applied to her severance pay following a collective redundancy. 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 redundancies due to economic, technical, organizational, production, or force majeure reasons, the severance pay is exempt up to the lesser of two limits: the amount mandatorily established in the Workers' Statute for unfair dismissal and the amount of 180,000 euros. The excess is considered income from employment and may be subject to the 30% reduction provided in Article 18.2 of the LIRPF. There is no obligation to apply withholding on the exempt portion.
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