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V2353-24 ·14 November 2024 ·consulta-vinculante Medium impact
Tax

Indemnization for unjust dismissal agreed in judicial conciliation: IRPF exemption and local council retention obligation

A local council acknowledges the illegality of a dismissal during judicial conciliation and agrees to pay 18,750 euros in compensation. The tax treatment under IRPF and the obligation to withhold tax are examined. The DGT applies the exemption under article 7.e) of the IRPF law up to the statutory amount required by the Workers' Statute.

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2024-11-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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