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V1765-16 ·21 April 2016 ·consulta-vinculante Medium impact
Tax

Compensation for contract termination due to substantial change in working conditions is exempt up to the statutory amount

A worker received compensation after accepting the termination of her contract following a reduction in her working hours. The DGT has ruled that this amount is exempt from Personal Income Tax (IRPF) provided it complies with the provisions of the Workers' Statute.

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2016-04-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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