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A worker inquired about the tax treatment and applicable withholdings for severance pay received due to a collective redundancy. The DGT clarifies that the exempt portion is that which does not exceed the mandatory limits of the Workers' Statute nor 180,000 euros.
Question raised: Tax treatment of severance pay for the termination of the employment relationship. Withholdings.
In collective redundancies due to economic, technical, organizational, production, or force majeure reasons, the severance pay is exempt up to the lesser of: the amount mandatorily established in 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% reduction under Article 18.2 of the LIRPF. There is no obligation to apply withholding on exempt income.
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