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V2098-25 ·6 November 2025 ·consulta-vinculante Low impact
Tax

No applies 50% exemption for maritime crew in Canary Islands to collective dismissal indemnity

The consultant asks whether collective dismissal indemnity, after applying the LIRPF exemption and 30% reduction, can also benefit from the 50% exemption for maritime crew in the Canary Islands. The DGT responds that the indemnity does not arise from navigation, a necessary condition for the Canary Islands exemption.

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2025-11-06PublishedPublished 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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