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V0429-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

Compensation for unpaid remuneration taxed as income from work with 30% reduction for generation period over two years

A consultant asks whether compensation received for patrimonial liability to the State is exempt from income tax. The DGT responds that it is not exempt as it does not constitute personal damage and must be taxed as income from work, allowing a 30% reduction due to a generation period exceeding two years.

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Lifecycle

2025-03-20PublishedPublished 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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