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V3630-20 ·23 December 2020 ·consulta-vinculante Medium impact
Tax

Financing amount from termination of employment relationship must be included as income from work

The consultant asks whether the amount received as a settlement following a collective dismissal should be declared as income from work. The DGT responds that it should, as it constitutes a consideration arising from the employment relationship.

In 6 key points

Lifecycle

2020-12-23PublishedPublished 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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