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V2660-21 ·4 November 2021 ·consulta-vinculante Medium impact
Tax

Indemnization exempt from dismissal does not count for declaration obligation

The DGT confirms that exempt income is not taken into account when calculating the threshold for tax declaration obligation.

In 6 key points

How it affects those involved

Individuals receiving exempt dismissal compensation and unemployment benefits are not required to declare income if the exempt amounts are excluded from the declaration threshold.

Lifecycle

2021-11-04PublishedPublished 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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