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V2393-14 ·11 September 2014 ·consulta-vinculante Medium impact
Tax

Amounts deducted for lack of notice are not taxable until a final court ruling recognises the right to them

An employee enquired whether a deduction made by her company for failing to provide notice should be subject to Personal Income Tax (IRPF), and when it should be taxed if her legal claim were successful. The DGT responds that this amount does not constitute income as long as it is not enforceable, and will only be taxable once the court ruling becomes final.

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2014-09-11PublishedPublished 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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