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V5253-16 ·13 December 2016 ·consulta-vinculante Medium impact
Tax

Compensations for contract suspension are not exempt and do not qualify for the 30% reduction

A worker requested clarification regarding the taxation of financial compensation received during a special voluntary leave of absence and the payment of their special social security agreement. The DGT ruled that amounts paid due to contract suspension are neither exempt indemnities nor irregular income, and that social security contributions paid by the company constitute benefits in kind.

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2016-12-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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