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V1092-25 ·25 June 2025 ·consulta-vinculante Medium impact
Tax

Improvement of unfair dismissal compensation is subject to IRPF and may be reduced by 30%

The consultant asks about the tax treatment of the portion of an unfair dismissal payment exceeding the legal limit. The DGT responds that the amount above legal limits is subject to IRPF as income from employment.

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2025-06-25PublishedPublished 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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