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V0157-19 ·24 January 2019 ·consulta-vinculante Medium impact
Tax

Compensation for workplace harassment agreed via conciliation is subject to Income Tax

A query was raised regarding whether compensation for workplace harassment agreed upon during a conciliation process is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as it was not judicially recognised, the amount must be taxed as employment income.

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2019-01-24PublishedPublished 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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