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A female 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 posed: Tax treatment of severance pay for the termination of the employment relationship. Withholdings.
In collective redundancies with notification to the labor authority as of August 1, 2014, the severance pay is exempt up to the lesser of: the mandatory amount under the Workers' Statute for unfair dismissal or 180,000 euros. The excess is considered income from employment and may be subject to the 30% reduction under Article 18.2 of the LIRPF. There is no obligation to apply withholding on the exempt portion.
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