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V0491-25 ·27 March 2025 ·consulta-vinculante Medium impact
Tax

Moral damages compensation is tax-exempt, material damages are taxable

A flight commander asks whether judicial compensation for moral harm and salary differences is exempt from income tax. The DGT states that only the moral damage portion is exempt, while the economic loss portion is taxable as income from work.

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2025-03-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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