Tal como establece el artículo 38 del Texto Refundido de la Ley del Estatuto de los Trabajadores, aprobado por Real Decreto Legislativo 1/1995, de 24 de Marzo (B.O.E. del 29 de marzo), el período de vacaciones anuales retribuidas, no sustituible por compensación económica, será el pactado en convenio colectivo o contrato individual. Su duración nunca será inferior a treinta días naturales.
El período o períodos de su disfrute se fijará de común acuerdo entre el empresario y el trabajador, de conformidad con lo establecido en su caso en los Convenios Colectivos sobre planificación anual de las vacaciones. El calendario de vacaciones se fijará en cada empresa. El trabajador conocerá las fechas que le correspondan dos meses antes, al menos, del comienzo del disfrute.
Cuando el período de vacaciones fijado en el calendario coincida en el tiempo con una incapacidad temporal derivada del embarazo, el parto o la lactancia natural o con el período de suspensión del contrato de trabajo por maternidad o paternidad, se tendrá derecho a disfrutar las vacaciones en fecha distinta, al finalizar el período de suspensión, aunque haya terminado el año natural a que correspondan.
La Ley 3/2012, de 6 de julio, de medidas urgentes para la reforma del mercado laboral ha añadido una previsión adicional para el supuesto de que el período de vacaciones coincida con una incapacidad temporal por contingencias distintas a las anteriores que imposibilite al trabajador disfrutarlas, total o parcialmente, durante el año natural a que corresponden, estableciendo que el trabajador podrá hacerlo una vez finalice su incapacidad y siempre que no hayan transcurrido más de dieciocho meses a partir del final del año en que se hayan originado.
En caso de desacuerdo entre las partes en la fijación de las fechas de disfrute de las vacaciones la jurisdicción del orden social las fijará, conforme a la modalidad procesal establecida en los artículos 125 y 126 del la Ley 36/2011 Reguladora de la Jurisdicción Social. El procedimiento será urgente y se le dará tramitación preferente; la decisión no será recurrible.
Sin perjuicio de ello, la transgresión empresarial de las normas y los límites legales o pactados en materia de vacaciones constituye infracción grave en materia de relaciones laborales sancionable por la Autoridad laboral a propuesta de la Inspección de Trabajo y Seguridad Social.
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