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V1513-24 ·20 June 2024 ·consulta-vinculante Medium impact
Tax

Payments received via court ruling following unfair dismissal are taxed as employment income

A doctor enquired whether receiving back pay following a court ruling that annulled her unfair dismissal constituted tax-exempt compensation or employment income. The DGT has determined that these are employment income and must be attributed to the tax year in which the ruling becomes final.

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2024-06-20PublishedPublished 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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