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V1715-20 ·1 June 2020 ·consulta-vinculante Medium impact
Tax

Compensation for lack of rest after on-call shifts is taxable as employment income

A taxpayer queried whether compensation paid for the failure to enjoy rest periods following on-call shifts performed in 2012 should be subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that these amounts constitute employment income and must be attributed to the period in which the judicial ruling becomes final.

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Lifecycle

2020-06-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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