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V3180-15 ·20 October 2015 ·consulta-vinculante Medium impact
Tax

Judicial settlement indemnity may be exempt under Workers' Statute limits

A worker asked whether indemnity received through a judicial settlement to end a null dismissal could benefit from exemption and IRPF reduction. The DGT states that exemption applies within Workers' Statute limits, and excess may qualify for 30% reduction if eligibility criteria, including service length and amount limits, are met.

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2015-10-20PublishedPublished 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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