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A worker inquired whether the reduction in their final settlement due to failure to comply with the notice period upon resignation should be taxed under Personal Income Tax (IRPF). The DGT responds that these amounts do not constitute income for the worker.
Question posed: Impact of said discount made by the company on the reporting of employment income in the Personal Income Tax return.
Amounts deducted by the employer from the settlement for breach of the duty to provide notice do not constitute an acquisition of income for the worker. As they are not exigible at the time of settlement, the accrued amount is equivalent only to the amount actually paid. Therefore, they are neither employment income nor subject to withholding.
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