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V1553-26 15 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · indemnización por despido

Severance payments for unfair dismissal through judicial agreement are exempt up to certain limits

A query was raised regarding the taxation of compensation for null and unfair dismissal following a judicial agreement. The DGT clarifies that the exemption applies according to legal limits and determines when the excess must be taxed.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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