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A worker requested clarification regarding the tax treatment and applicable withholdings for compensation received following a collective redundancy. The Directorate General for Taxes (DGT) clarifies that the exempt portion is the amount that does not exceed either the limit established by the Workers' Statute or €180,000.
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 amount resulting from the lesser of two limits: the mandatory amount under 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 if the requirements of the LIRPF are met. There is no obligation to apply withholding on the exempt portion.
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