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V2952-15 ·7 October 2015 ·consulta-vinculante Medium impact
Tax

Supplementary damages under the Social Jurisdiction Act are exempt from Personal Income Tax

A worker enquired whether the additional compensation for damages established in Article 281.2 b) of the Social Jurisdiction Act should be subject to tax. The Directorate General for Taxes (DGT) ruled that this amount is exempt from Personal Income Tax (IRPF) as it constitutes a legally prescribed indemnity.

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2015-10-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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