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V0233-16 21 January 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · salarios de tramitación

Pensions of proceedings are earnings from work and attributable to the year in which the judicial decision becomes final

The tax treatment of pensions of proceedings following the nullity of a dismissal is consulted. Hacienda determines that they are earnings from work and must be taxed in the year when the judicial decision becomes final.

The question raised

Cuestión planteada Se pregunta respecto del tratamiento fiscal de los salarios de tramitación que debe satisfacer la consultante.

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