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V1181-21 ·29 April 2021 ·consulta-vinculante Medium impact
Tax

Amounts deducted by the employer for lack of notice are not considered employment income

A worker inquired whether the reduction in their final settlement due to failure to comply with the notice period upon resignation should be taxed under Personal Income Tax (IRPF). The DGT responds that these amounts do not constitute income for the worker.

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2021-04-29PublishedPublished 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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