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MEDIUM
FISCAL

Extraordinary restructuring aid taxed as income from work

V1429-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1429-25
Published
29 Jul 2025

Summary

The DGT confirms that aid under Royal Decree 908/2013 for workers affected by corporate restructuring is treated as income from work and is subject to taxation without exemption.

In 6 key points

Lifecycle

2025-07-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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