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A company has requested clarification regarding the exemption of collective redundancy payments and the application of the reduction for irregularity. The DGT clarifies the limits of the exemption and the conditions for applying the 30% reduction to the non-exempt excess.
Question raised: Application of the exemption regulated in Article 7 e) of Law 35/2006, on Personal Income Tax, and the 30% reduction for irregularity provided for in Article 18.2 of the same Law.
The exempt portion of the collective redundancy compensation is limited to the lesser of: the mandatory amount established by the Workers' Statute for unfair dismissal (based on the contract date) and 180,000 euros. The excess is taxed as employment income and may qualify for the 30% reduction if the generation period exceeds two years. If the payment is made in installments, the reduction requires that the quotient of years of service divided by tax periods be greater than two.
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