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V3429-19 ·13 December 2019 ·consulta-vinculante Medium impact
Tax

Compensation for contract termination due to substantial modification of working conditions includes an exempt portion

The taxpayer received compensation after terminating their contract due to a substantial modification of their working conditions. The Tax Agency determines that the portion complying with the mandatory limits of the Workers' Statute is exempt, and the excess may be eligible for a reduction.

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2019-12-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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