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MEDIUM
FISCAL

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

V1836-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1836-25
Published
13 Oct 2025

Summary

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.

In 6 key points

Lifecycle

2025-10-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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