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MEDIUM
FISCAL

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

V0491-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0491-25
Published
27 Mar 2025

Summary

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.

In 6 key points

Lifecycle

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

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