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V1715-20 1 June 2020 · 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 is taxable as employment income

A taxpayer queried whether compensation paid for the failure to enjoy rest periods following on-call shifts performed in 2012 should be subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that these amounts constitute employment income and must be attributed to the period in which the judicial ruling becomes final.

The question raised

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

The DGT's ruling

Compensation for rest days not taken following on-call duties is classified as income from employment pursuant to Article 17.1 of the Personal Income Tax Law (LIRPF). Its temporal allocation must be made to the tax period in which the judicial ruling determining the right to its receipt becomes final. The 30% reduction for irregular income is not applicable, as the requirement of a generation period exceeding two years is not met, nor are they officially classified as notoriously irregular.

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