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V2581-16 ·13 June 2016 ·consulta-vinculante Medium impact
Tax

Compensation for the annulment of salary suspension sanctions is taxed as employment income

A taxpayer inquired about the taxation of compensation received following the annulment of a sanction involving suspension from employment and salary. The Directorate General for Taxes (DGT) ruled that such payments constitute employment income and must be attributed to the tax period in which the judicial resolution becomes final.

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2016-06-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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