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V0739-21 ·29 March 2021 ·consulta-vinculante Medium impact
Tax

Compensation for untaken rest periods is taxed as employment income and is not exempt income

A professional practitioner requests clarification on whether judicial compensation for untaken rest hours is exempt from Personal Income Tax (IRPF). The DGT responds that it does not constitute an exemption for personal damages, but rather employment income.

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2021-03-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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