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MEDIUM
FISCAL

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

V1092-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1092-25
Published
25 Jun 2025

Summary

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.

In 6 key points

Lifecycle

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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