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V0777-22 ·11 April 2022 ·consulta-vinculante Medium impact
Tax

Salaries credits received in insolvency proceedings are not exempt from IRPF

A company asked whether payments received in 2021 from salary credits after a company's liquidation were exempt under the additional provision 43 of the LIRPF. The DGT replied that exemption does not apply because the entity is a creditor, not a debtor, and must therefore tax the amounts as income from employment.

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2022-04-11PublishedPublished 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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