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A worker inquired about the tax treatment and applicable withholdings for her severance pay resulting from a collective dismissal. The DGT clarifies that the exempt portion is limited to the lesser of the amount established by the Workers' Statute or 180,000 euros.
Question raised: Tax treatment of severance pay for the termination of the employment relationship. Withholdings.
In collective dismissals due to economic, technical, organizational, production, or force majeure reasons, the severance pay is exempt up to the limit of 180,000 euros or the amount mandatorily established in the Workers' Statute for unfair dismissal. The excess is considered earned income from work and may be subject to the 30% reduction under Article 18.2 of the LIRPF. Regarding withholdings, the company must apply them to the non-exempt portion following the procedure set forth in the IRPF Regulations.
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