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V0233-16 ·21 January 2016 ·consulta-vinculante Medium impact
Tax

Pensions of proceedings are earnings from work and attributable to the year in which the judicial decision becomes final

The tax treatment of pensions of proceedings following the nullity of a dismissal is consulted. Hacienda determines that they are earnings from work and must be taxed in the year when the judicial decision becomes final.

In 6 key points

How it affects those involved

Pensions of proceedings are classified as earnings from work and are subject to taxation in the year when the judicial decision becomes final.

Lifecycle

2016-01-21PublishedPublished 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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