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V0777-22 11 April 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Salaries credits received in insolvency proceedings are not exempt from IRPF

A company asked whether payments received in 2021 from salary credits after a company's liquidation were exempt under the additional provision 43 of the LIRPF. The DGT replied that exemption does not apply because the entity is a creditor, not a debtor, and must therefore tax the amounts as income from employment.

The question raised

Si la cantidad percibida en 2021 está exenta de tributación por aplicación de lo dispuesto en la disposición adicional cuadragésima tercera de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas.

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