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V1195-20 ·4 May 2020 ·consulta-vinculante Medium impact
Tax

Judicially recognised compensation for non-pecuniary damages is exempt from Personal Income Tax (IRPF)

A query was raised regarding whether compensation for non-pecuniary (moral) damages owed by the Italian Ministry of Justice is exempt from Personal Income Tax (IRPF). The Directorate-General for Taxes (DGT) ruled that if the amount corresponds to personal injury and has been judicially recognised, the exemption applies.

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2020-05-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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