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V1430-25 ·29 July 2025 ·consulta-vinculante Medium impact
Tax

Extraordinary restructuring aid taxed as income from work

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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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