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The taxpayer inquires about the tax treatment and applicable withholdings for compensation 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 with notification of the commencement of the consultation period as of August 1, 2014, the compensation 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 earned income from employment and may be subject to the 30 percent reduction provided in Article 18.2 of the Personal Income Tax Law (LIRPF). No withholding obligation exists regarding the exempt portion.
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