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V1214-16 ·28 March 2016 ·consulta-vinculante Medium impact
Tax

Special grants for workers affected by redundancy schemes classified as employment income

A query was raised regarding when special grants and additional amounts for financing Social Security agreements received in 2014 should be taxed. The DGT has determined that these amounts constitute employment income and must be attributed to the tax year in which the right to receive them is recognised.

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2016-03-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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