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The query concerns exemption and reduction for collective dismissal indemnities. The tax authority states that the exempt amount is the portion not exceeding the limits set by the Workers' Statute for improper dismissals, and in any case, €180,000.
Cuestión planteada Aplicación de la exención regulada en el artículo 7 e) de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas y de la reducción del 30% por irregularidad prevista en el artículo 18.2 de la misma Ley.
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