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A worker inquired about the tax treatment and withholdings of severance pay received due to a collective redundancy. The DGT clarifies that the exempt portion is that which does not exceed the 180,000 euro limit nor the mandatory amount established by the Workers' Statute.
Question raised: Tax treatment of severance pay for the termination of the employment relationship. Withholdings.
In collective redundancies, severance pay is exempt up to the lesser of two limits: the mandatory amount for unfair dismissal according to the Workers' Statute and the amount of 180,000 euros. The excess is considered earned income from work and may be subject to a 30 percent reduction. There is no obligation to apply withholding on the exempt portion. To contest withholdings, one must proceed through an economic-administrative claim.
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