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Un contribuyente consulta si la indemnización de 2.500.000 dólares recibida por un acto de conciliación judicial en Nueva York tras un accidente de tráfico está exenta en el IRPF. La DGT responde que la exención aplica si la cuantía corresponde a daños personales y se ajusta a lo que la normativa estadounidense o los tribunales de ese país reconozcan judicialmente.
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