Tax advisor: Compensation awarded to a senior executive due to an unfair dismissal

In relation to the possible application of the personal income tax (IRPF) exemption to severance compensation received by senior executives, the Supreme Court established in a ruling of November 5, 2019 a new interpretative criterion. In cases of termination of the senior management contract due to the employer’s retirement, the labor legislation recognized the right… Continue reading Tax advisor: Compensation awarded to a senior executive due to an unfair dismissal