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V1876-20 ·10 June 2020 ·consulta-vinculante Medium impact
FISCAL

Dismissal compensation not exempt if improvidence not recognised in conciliation or judicial decision

A worker asked whether dismissal compensation was exempt when the employer acknowledged the dismissal as improper on the same day as notification. Hacienda replied that compensation is not exempt if the improvidence is not recognised in a conciliation procedure or by a judicial decision.

In 6 key points

How it affects those involved

Compensation for unfair dismissal is not exempt if the improper dismissal is not formally recognised in conciliation or through a judicial ruling.

Lifecycle

2020-06-10PublishedPublished 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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