Doctrine by topic · DGT Observatory

Unused Holidays: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position High confidence 8 rulings · 2014–2026

Current position

Compensation for unused holidays is considered income from employment without exemption. Its temporal imputation occurs in the period in which they become due, a moment that coincides with the termination of the employment relationship. It is not possible to apply the 30% reduction for irregularity if the requirement of a generation period exceeding two years is not met.

The DGT's position remains constant regarding the nature of these amounts as income from employment and their enforceability following the termination of the contract. No doctrinal evolution is observed, but rather a repeated application of the rules for temporal imputation and the requirements for the irregularity reduction.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
V1347-26 3 Jun 2026

Workers' severance and unused vacation pay may be exempt or reduced

SG de Impuestos sobre la Renta de las Personas Físicas
indemnización por extinciónrendimientos del trabajoexenciónreducción del 30%vacaciones no disfrutadas LIRPF — Ley 35/2006 del IRPF art. 7.eLIRPF — Ley 35/2006 del IRPF art. 14
Affects CompanyExpat · Non-residentIndividual
V0980-26 5 May 2026

Deductible expenses for disability cannot be claimed if not an active worker

SG de Impuestos sobre la Renta de las Personas Físicas
trabajador activogastos deduciblesdiscapacidadvacaciones no disfrutadasrendimientos del trabajo LIRPF — Ley 35/2006 del IRPF art. 19.2.fRIRPF — RD 439/2007, Reglamento del IRPF art. 72
Affects CompanyExpat · Non-residentIndividual

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