##  [The labour courts are competent to resolve income tax issues arising between companies and their employees](/en_GB/new/labour-courts-are-competent-resolve-income-tax-issues-arising-between-companies-and-their) 

# The labour courts are competent to resolve income tax issues arising between companies and their employees





Spain - 02 / 26 / 2018





Tax Newsletter - February 2018













- <a aria-label="Link" class="fs-5" data-content="Copied link" data-placement="top" data-toggle="popover" data-trigger="focus" data-url="https://www.garrigues.com/en_GB/new/labour-courts-are-competent-resolve-income-tax-issues-arising-between-companies-and-their" id="get-app-artwork" role="button" tabindex="0"></a>
- [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/labour-courts-are-competent-resolve-income-tax-issues-arising-between-companies-and-their)
- [](<https://twitter.com/intent/tweet?text=The labour courts are competent to resolve income tax issues arising between companies and their employees&url=https://www.garrigues.com/en_GB/new/labour-courts-are-competent-resolve-income-tax-issues-arising-between-companies-and-their>)
- [](<https://www.facebook.com/sharer.php?u=https://www.garrigues.com/en_GB/new/labour-courts-are-competent-resolve-income-tax-issues-arising-between-companies-and-their&t=The labour courts are competent to resolve income tax issues arising between companies and their employees>)

 







   Previous    Next  







 ![](/sites/default/files/noticias/img/nl-tributario-febrero-2018.jpg)













**In a recent judgment, the Supreme Court held that disputes involving income tax between companies and their employees should be resolved by the labour courts. That is, although the origin of the deductions or their amounts are the province of the administrative courts, if the company withholds excess tax and then attempts to recover that excess from the employee who finds this unacceptable, the conflict should be heard by the labour courts.**





[**CONTENT IN SPANISH**](http://www.garrigues.com/es_ES/noticia/la-jurisdiccion-social-es-competente-para-resolver-cuestiones-entre-empresa-y-trabajador-en)

[![](/sites/default/files/newsletter-tributario-febrero-2018.jpg)](http://www.garrigues.com/doc/emags/Newsletter-Tributario-Febrero-2018/page_1.html)









[Tax](/en_GB/tags/tax)







 

 



 

 

### Contact

 

 ![Eduardo Abad Valdenebro - Garrigues](/sites/default/files/styles/medium/public/team/photo/Eduardo_Abad_Valdenebro_en_20260611.jpg?itok=XJmuqiG8)

[Eduardo Abad](/en_GB/team/eduardo-abad-valdenebro)




![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact](<mailto:eduardo.abad@garrigues.com >)

- +34 91 514 52 00
    
    [Madrid](https://www.garrigues.com/en_GB/office/madrid)
 










 

[Find more professionals](../team)

 

 



 

### Related services 

 

- [Tax ](/en_GB/services/tax)
 


 

 



 

 

- 
 


 

 



 

## Find a publication

   

- [Administrative and Constitutional Law](/en_GB/markdownify/node/12607?f%5B0%5D=service%3A1422)
- [Agribusiness and Food](/en_GB/markdownify/node/12607?f%5B0%5D=service%3A1417)
- [Automotive](/en_GB/markdownify/node/12607?f%5B0%5D=service%3A1419)
- [Banking and Finance](/en_GB/markdownify/node/12607?f%5B0%5D=service%3A1443)
- [Corporate and M&amp;A](/en_GB/markdownify/node/12607?f%5B0%5D=service%3A1441)
- [Corporate Governance and Sustainable Development](/en_GB/markdownify/node/12607?f%5B0%5D=service%3A12823)
- [Criminal Law and Internal Investigations](/en_GB/markdownify/node/12607?f%5B0%5D=service%3A1434)
- [Data Economy, Privacy and Cybersecurity](/en_GB/markdownify/node/12607?f%5B0%5D=service%3A10913)
- [Dispute Resolution: Litigation and Arbitration](/en_GB/markdownify/node/12607?f%5B0%5D=service%3A1412)
- [Energy](/en_GB/markdownify/node/12607?f%5B0%5D=service%3A10916)
- [EU and Antitrust Law](/en_GB/markdownify/node/12607?f%5B0%5D=service%3A1416)
- [Family Business](/en_GB/markdownify/node/12607?f%5B0%5D=service%3A1413)
- [Fashion Law](/en_GB/markdownify/node/12607?f%5B0%5D=service%3A1435)
- [Financial Regulation](/en_GB/markdownify/node/12607?f%5B0%5D=service%3A10915)
- [G-advisory](/en_GB/markdownify/node/12607?f%5B0%5D=service%3A12821)
- [Human Capital Services](/en_GB/markdownify/node/12607?f%5B0%5D=service%3A1431)
- [Infrastructure](/en_GB/markdownify/node/12607?f%5B0%5D=service%3A10914)
- [Insurance](/en_GB/markdownify/node/12607?f%5B0%5D=service%3A1438)
- [Intellectual Property](/en_GB/markdownify/node/12607?f%5B0%5D=service%3A1421)
- [Labor and Employment](/en_GB/markdownify/node/12607?f%5B0%5D=service%3A1424)
- [Life Sciences and Healthcare](/en_GB/markdownify/node/12607?f%5B0%5D=service%3A1429)
- [Media and Entertainment](/en_GB/markdownify/node/12607?f%5B0%5D=service%3A1433)
- [Planning, Zoning and Environment](/en_GB/markdownify/node/12607?f%5B0%5D=service%3A1444)
- [Private Equity](/en_GB/markdownify/node/12607?f%5B0%5D=service%3A1439)
- [Real Estate](/en_GB/markdownify/node/12607?f%5B0%5D=service%3A10927)
- [Restructuring and Insolvency](/en_GB/markdownify/node/12607?f%5B0%5D=service%3A1420)
- [Securities Markets](/en_GB/markdownify/node/12607?f%5B0%5D=service%3A1442)
- [Sports](/en_GB/markdownify/node/12607?f%5B0%5D=service%3A1430)
- [Startups &amp; Open innovation](/en_GB/markdownify/node/12607?f%5B0%5D=service%3A1426)
- [Sustainability](/en_GB/markdownify/node/12607?f%5B0%5D=service%3A10921)
- [Tax](/en_GB/markdownify/node/12607?f%5B0%5D=service%3A1425)
- [Technology, Communications and Digital](/en_GB/markdownify/node/12607?f%5B0%5D=service%3A1436)
- [Tourism and Hotels](/en_GB/markdownify/node/12607?f%5B0%5D=service%3A1432)
- [Transport, Logistics and Shipping](/en_GB/markdownify/node/12607?f%5B0%5D=service%3A1428)

 Facet Services detail

 



- [Publications](/en_GB/markdownify/node/12607?f%5B0%5D=publication_type%3A794)
- [Newsletters](/en_GB/markdownify/node/12607?f%5B0%5D=publication_type%3A107)
- [Garrigues collection](/en_GB/markdownify/node/12607?f%5B0%5D=publication_type%3A101)
- [Laws: amendments at a glance](/en_GB/markdownify/node/12607?f%5B0%5D=publication_type%3A104)
- [News](/en_GB/markdownify/node/12607?f%5B0%5D=publication_type%3A105)

 Facet Publication type detail

 



  Min  

 Max  

 







 

## News search engine