Skip to content
V0780-25 ·5 May 2025 ·consulta-vinculante Low impact
Tax

Compensation for economic damages is taxed as income from employment

A official enquires about the taxation of a judicial indemnity for salary differences and its interest. The DGT determines that the indemnity is income from work and the interest is a patrimonial gain.

In 6 key points

How it affects those involved

The indemnity is classified as income from work, and the interest as a patrimonial gain, affecting tax treatment.

Lifecycle

2025-05-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact