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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 exemption has specific limits and explains how withholdings must be calculated on the non-exempt excess.
Question raised: Tax treatment of severance pay for the termination of the employment relationship. Withholdings.
Severance pay for collective redundancy is exempt to the extent that it does not exceed the lesser of two limits: the mandatory amount under the Workers' Statute for unfair dismissal and 180,000 euros. The excess over these limits is taxed as income from employment, and the 30% reduction provided in Article 18.2 of the LIRPF may be applied. Regarding the portion subject to tax, the company must apply the withholding by following the calculation procedure for withholdings on income from employment.
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