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V1328-25 ·15 July 2025 ·consulta-vinculante Medium impact
Tax

Personal injury damages and delay interest exempt from IRPF

A person asks whether compensation for violation of their trade union freedom and interest penalties are exempt from IRPF. The DGT responds that both the compensation and interest are exempt as they relate to civil liability for personal injury.

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2025-07-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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