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MEDIUM
FISCAL

Public sector personal injury compensation may be exempt from IRPF

V0470-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0470-25
Published
25 Mar 2025

Summary

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.

In 6 key points

Lifecycle

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

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