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A query was raised regarding whether compensation for the termination of a contract due to the expiry of the agreed term (Art. 49.1.c of the Workers' Statute) is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that it is not an exempt income and must be taxed as employment income.
Question posed: Taxation under Personal Income Tax of labor compensation under Article 49.1.c) of the Workers' Statute.
The exemption under Article 7.e) of Law 35/2006 requires that the compensation be for dismissal or cessation of the worker in accordance with mandatory regulations. In the case of termination due to the expiration of the agreed term, although there is a right to receive payment, it does not constitute exempt income. Therefore, said compensation is subject to tax as employment income.
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