The High Court has considered in a recent resolution that any severance package agreed between a company and a former employee of the taxed income tax because of its character and nature of a settlement. When the conciliation a mandatory prerequisite to the proceedings and work in the courts of justice, all that is agreed on it by the employer and the worker is "a real transaction contract between the parties to effect and subject to the cause of nullity of the Civil Code. " It is not therefore an administrative act emanating from the labor authorities.
Because of its contractual nature Tax Inspectorate, within its power to check, you may qualify the true legal nature of the agreements reached in order to demand the tax under the taxable event. The cantiades paid by the worker "are not claims arising from unfair dismissal, but it is a labor contract is terminated by the will of both parties", and "only when compensatory damages are forced loss of the right work leads to the exemption provided for Article 7 LIRPF. " In addition the company will retain the former employee and make a deposit to account for income tax (AN, 02/07/2.008, R ยบ 184/2.007).
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