B) Cases that are not considered covered by the exemption

They are not considered to be covered by exemption and are therefore fully subject to tax and must be declared in full:

a. Compensation established by virtue of an agreement, pact or contract.

Note: The compensations agreed in the conciliation act before the Administrative Service referred to in Article 63 of Law 36/2011, of October 10, regulating social jurisdiction, will not be considered as compensations established by virtue of an agreement, pact or contract. 

b. In general, the amounts that, where applicable, are received as a result of the termination of the employment contract, for any reason other than the dismissal or termination of the worker or for which the right of the worker to receive compensation is not established as mandatory in the Workers' Statute or in its implementing regulations.

These assumptions include the following:

• The termination, upon expiration, of temporary or fixed-term employment contracts or due to the completion of the work or service that is the object of the contract, as provided for in article 49.1 c) of the Workers' Statute, due to the fact that there is no dismissal or termination at the will of the worker (termination).

• Disciplinary dismissals that are deemed appropriate.

• Termination of the contract at the will of the employee (cessation) that is not motivated by any of the causes referred to in articles 41.3 and 50 of the Workers' Statute.