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The inquirer asks about the tax treatment and withholdings applicable to redundancy pay received following a collective dismissal. The DGT clarifies that the exemption applies up to the lesser of €180,000 or the amount established by the Workers' Statute.
Issue raised: Tax treatment of severance pay for termination of the employment relationship. Withholdings.
In collective redundancies with notification to the labor authority from August 1, 2014, onwards, the exempt portion of the severance pay is that which does not exceed the lesser of two limits: the mandatory amount under the Workers' Statute for unfair dismissal or 180,000 euros. The excess is considered earned income and may be subject to a 30 percent reduction. There is no obligation to withhold tax on the exempt portion.
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