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V0070-15 ·13 January 2015 ·consulta-vinculante Medium impact
Tax

Tax-exempt redundancy payments may be taxed as investment income if received via an annuity insurance policy

A worker received compensation for unfair dismissal through the payment of a premium for a temporary annuity insurance policy. The DGT has ruled that the tax-exempt portion of the premium is only that which does not exceed the limits set by the Workers' Statute, and that the subsequent income received constitutes investment income.

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2015-01-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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