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The inquirer asks about the tax treatment and applicable withholdings for severance pay received due to a collective redundancy. The DGT clarifies that the exemption applies up to the lesser of the legal limits and explains how withholdings are calculated on the excess.
Question posed: Tax treatment of severance pay for the termination of the employment relationship. Withholdings.
In collective redundancies, the exempt portion of the severance pay is that which does not exceed the limit of 180,000 euros nor the amount mandatorily established in the Workers' Statute for unfair dismissal. The excess over these limits is taxed as employment income, and the 30 percent reduction may be applied if the requirements of the LIRPF are met. Regarding the non-exempt portion, the company must apply the corresponding withholding following the procedure set forth in the IRPF Regulations.
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