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A query was made regarding the tax treatment and applicable withholdings for compensation for unfair dismissal. The DGT clarifies that the exempt portion is neither subject to tax nor withholding, whereas any excess is taxed as employment income.
Question raised: Tax treatment that, for the purposes of Personal Income Tax, must be applied to the compensation for termination of the employment relationship and the withholdings linked to the dismissal compensation.
Compensation for unfair dismissal is exempt up to the amount that does not exceed the lesser of: the limits mandatorily established in the Workers' Statute or 180,000 euros. The excess over these limits is considered income from employment and may be subject to the 30% reduction provided in Article 18.2 of the LIRPF. There is no obligation to apply withholding tax on the exempt portion of the compensation.
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