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Consultation Period: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2015–2016

Current position

For collective redundancies communicated from August 1, 2014, onwards, the exemption of the severance payment is limited to the lesser of two amounts: the mandatory amount under the Workers' Statute for unfair dismissal or 180,000 euros. The excess is taxed as employment income and allows for the 30% reduction provided in article 18.2 of the LIRPF (Personal Income Tax Law). If the communication was prior to August 1, 2014, the 180,000 euro limit does not apply, and the exemption is limited to the caps set by the Workers' Statute.

The DGT's position remains constant by distinguishing two regimes depending on the date of communication of the consultation period. The rulings of 2015 and 2016 confirm that for communications after August 1, 2014, a double limit applies (Workers' Statute or 180,000 euros), whereas for communications prior to that date, only the Workers' Statute limit remains.

Turning points

  1. V3003-15

    Establishes the criterion for communications from August 1, 2014, onwards, setting the exemption at the lesser of the amount under the Workers' Statute or 180,000 euros.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8

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