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V2601-15 ·8 September 2015 ·consulta-vinculante Medium impact
Tax

Payment of unfair dismissal indemnities: retention depends on tax exemption at payment date

A company asks whether IRPF retention applies to unfair dismissal payments made after the 26/2014 law reform. The tax authority replies that retention arises at the time of payment, and if the indemnity was exempt under the applicable rules at that time, no retention is due.

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2015-09-08PublishedPublished 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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