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V5086-16 ·24 November 2016 ·consulta-vinculante Medium impact
Tax

Deductions for lack of notice in final settlements are not considered employment income

A query was raised regarding whether a deduction made by a company in a worker's final settlement, due to failure to provide notice of resignation, should be subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that these amounts do not constitute income for the worker.

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2016-11-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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