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MEDIUM
FISCAL

Damages compensation is not exempt in IRPF and is taxed as patrimonial gain

V0890-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0890-25
Published
23 May 2025

Summary

A taxpayer received 100,000 euros from a judicial agreement following the theft of a camper van, split into a refund of amounts paid and a damages payment. The DGT states that the refund is not taxable and that the economic damages compensation must be taxed as patrimonial income.

In 6 key points

Lifecycle

2025-05-23PublishedPublished 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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