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V1279-25 ·10 July 2025 ·consulta-vinculante Low impact
Tax

Judicial indemnity for wrongful dismissal exempt up to legal limits

The consultant asks whether indemnity received from a judicially challenged dismissal is exempt from IRPF. The DGT responds that the exemption applies if the finding of improcedence is made by judicial resolution or homologated agreement, within the limits of the Workers' Statute and a maximum of 180,000 euros.

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2025-07-10PublishedPublished 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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