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V0222-17 ·30 January 2017 ·consulta-vinculante Medium impact
Tax

Compensation for loss of earnings is taxed as employment income

A taxpayer received judicial compensation for damages intended to substitute for the remuneration of work they were unable to perform. The Directorate General for Taxes (DGT) has determined that these amounts constitute employment income and must be reported in the tax year in which the judicial ruling became final.

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2017-01-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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