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V1836-25 ·13 October 2025 ·consulta-vinculante Medium impact
Tax

Dismissance compensation not tax-exempt as income from work with 30% reduction

The consultant asks about the tax treatment of potentially improving an unjust dismissal payment through an agreement. Tax authorities respond that since the illegitimacy is not recognised in conciliation or judgment, the amount is not exempt and is taxed as income from work.

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2025-10-13PublishedPublished 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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