MEDIUM
FISCAL Damages morale exempt in IRPF, but lost profits taxed as work income
Technical details
Summary
A person receives a judicial indemnity for violation of their trade union freedom, including lost profits and moral damages. The DGT rules that only the moral damages portion is tax-exempt.
In 6 key points
How it affects those involved
Lost profits are considered taxable work income, while moral damages are exempt from IRPF.
Lifecycle
2025-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.