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V1774-16 ·21 April 2016 ·consulta-vinculante Medium impact
Tax

Dismissal indemnity subject to IRPF if improvidence not recognised in conciliation or judgment

A worker asked whether her indemnity for an unjust dismissal received in March 2014 was exempt from IRPF. The DGT replied that, since the improvidence was not recognised in a conciliation or judicial decision, the amount must be taxed as income from employment.

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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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