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V0073-23 ·20 January 2023 ·consulta-vinculante Medium impact
Tax

Court-ordered compensation for breach of trade union freedom is exempt from Personal Income Tax

A worker received €6,500 in compensation for non-pecuniary damages following a breach of her trade union freedom. The Directorate-General for Taxes (DGT) has ruled that this amount is not subject to Personal Income Tax (IRPF).

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2023-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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