The unconstitutionality of the special rule of accrual of processing salaries resulting from a zero dismissal for violation of the fundamental rights of the worker.

Its possible exemption derived from its real compensatory and non-wage nature

Abstract

The cause of the doubts in the case, in addition to the interpretation that is analyzed in the second section and that could determine the exemption of these amounts to which we refer, in view of their real compensatory nature, derives from the fact that, as indicated in the Preamble of Law 35/2006, of 28 November, on Personal Income Tax. This personal income tax is considered to be a tax of fundamental importance to make effective the mandate contained in Article 31 of the Spanish Constitution, which highlights the need to establish a fair tax system, based on the principles of equality and progressiveness, as established in Article 63 of this legal text, so that the rate is progressive, which determines that it is not irrelevant whether a certain amount must be taxed jointly in a single year or in several years.

Doi: https://doi.org/10.17398/2695-7728.35.621