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A worker inquired whether the compensation for termination of temporary contract and the wage differences recognized by court order were exempt and when they should be taxed. The DGT responds that they are not exempt and must be attributed to the tax year in which the judicial resolution becomes final.
Question raised: Tax treatment of the amounts received. Application of the exemption provided for in Article 7 e) of the LIRPF. Temporal attribution. Tax deductibility of fees paid to the lawyer.
Compensation for the termination of a temporary contract is not exempt income, as the exemption under Article 7.e) of the LIRPF requires the cause to be dismissal or cessation. The amounts must be attributed to the tax period in which the judicial resolution determining the right becomes final. Legal defense expenses arising from litigation with the employer are deductible up to an annual limit of 300 euros, to be attributed to the year in which they become due.
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