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V3036-15 ·9 October 2015 ·consulta-vinculante Medium impact
Tax

Dismissance compensation is liable to IRPF if improvidence not recognised in conciliation or judicial process

The DGT confirms that dismissal compensation for an unjust dismissal, acknowledged by the employer in the dismissal communication, is subject to IRPF as no conciliation or judicial decision recognises the improvidence.

In 6 key points

How it affects those involved

Compensation for unjust dismissal remains taxable under IRPF unless formally recognised through conciliation or judicial process.

Lifecycle

2015-10-09PublishedPublished 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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