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The taxpayer inquires about the tax treatment and applicable withholdings for severance pay received due to a collective redundancy in 2015. 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.
Issue raised: Tax treatment of severance pay for the termination of the employment relationship. Withholdings.
In collective redundancies with notification to the labor authority from August 1, 2014, onwards, the severance pay is exempt up to the lesser of two amounts: the amount mandatorily established in the Workers' Statute for unfair dismissal and the limit of 180,000 euros. The excess is considered earned 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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