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A consultant asks whether compensation received by judicial decision in a labour dispute is exempt or taxable income. The DGT rules it constitutes taxable income and establishes applicable temporary attribution and withholding rules.
Question raised 1st Tax classification of the amount recognized and paid by virtue of a judicial sentence. Possibility of it being considered an indemnity that should not be taxed, as it responds to the reparation of a harm.
The amount is not an indemnity exempt due to civil liability, but rather earned income according to Article 17.1 of the Personal Income Tax Law (LIRPF). It shall be imputed to the tax period in which the judicial resolution becomes final (2025). If it is received in a subsequent year, a supplementary tax return must be filed. The 30% reduction for irregularity or for a generation period exceeding two years is not applicable.
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