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V0470-25 ·25 March 2025 ·consulta-vinculante Medium impact
Tax

Public sector personal injury compensation may be exempt from IRPF

A public servant asks whether judicial compensation for moral and psychological damage from labour exploitation is exempt from IRPF. The DGT states that exemption depends on whether the amount relates to personal damage (physical, psychological or moral) and falls within civil or patrimonial liability provisions under law.

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2025-03-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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