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A worker inquires about the tax treatment and the withholdings applied to her severance pay for a collective redundancy. The DGT clarifies that the exempt portion is that which does not exceed the 180,000 euro limit nor the amount established by the Workers' Statute for unfair dismissal.
Question raised: Tax treatment of severance pay for the termination of the employment relationship. Withholdings.
In collective redundancies with notification of the opening of the consultation period as of August 1, 2014, the 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 the 30 percent reduction under Article 18.2 of the LIRPF. There is no obligation to apply withholding on the exempt portion.
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