Tribunal Superior de Justicia de Canarias

The Tribunal Superior de Justicia de Canarias (High Court of the Canary Islands) is the highest court in the Canary Islands, Spain, within its autonomous community. It handles appeals from lower courts and tribunals within the region. Recently, the court has been in the news for two distinct rulings. First, the Spanish Supreme Court upheld a 2023 ruling by the Tribunal Superior de Justicia de Canarias regarding income tax (IRPF) obligations on compensation for unpaid wages. The Supreme Court rejected an appeal against the Canary Islands court's decision, confirming that such compensation is subject to IRPF. Second, the Tribunal Superior de Justicia de Canarias ruled in favor of approximately 10,000 employees of a food chain, allowing them to compensate for public holidays that coincide with their weekly rest days. This decision invalidated the company's practice and balanced employee rest with employer's rights regarding the work calendar. These cases highlight the court's role in interpreting and applying laws related to taxation and labor rights within the Canary Islands.