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V1352-19 10 June 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Compensation for lack of rest after on-call shifts taxed as employment income and ineligible for reduction

A taxpayer inquired whether economic compensation for the lack of rest following on-call shifts (paid via judicial ruling) was time-barred and whether a 30% reduction could be applied. The DGT determined that it must be taxed in the year of payment and is classified as employment income without entitlement to the reduction.

The question raised

Taxation in Personal Income Tax (IRPF) of the aforementioned amount.

The DGT's ruling

Compensation for rest days not taken following on-call duties constitutes employment income as it is consideration derived from the employment relationship. The 30% reduction is not applicable because the generation period does not exceed two years and it is not considered notoriously irregular income. The amounts must be imputed to the tax period in which the judicial ruling becomes final.

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