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V1601-23 ·6 June 2023 ·consulta-vinculante Medium impact
Tax

Compensatory pensions must be declared as income from employment

A query was raised regarding whether a compensatory pension arising from a settlement agreement should be taxed as income from employment or as income from real estate capital. The DGT has determined that, as it is a compensatory pension, it must be declared as income from employment.

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2023-06-06PublishedPublished 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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