Skip to content
V3439-19 ·16 December 2019 ·consulta-vinculante Medium impact
Tax

Personal injury compensation under public administration liability is exempt from Personal Income Tax (IRPF)

A civil servant inquired whether compensation for damages resulting from workplace harassment against a local council is exempt from Personal Income Tax (IRPF). The Directorate-General for Taxes (DGT) ruled that the exemption applies if the compensation corresponds to personal injury.

In 6 key points

How it affects those involved

This ruling clarifies that compensation received for personal injury, even when arising from workplace harassment within the public sector, does not constitute taxable income for Personal Income Tax purposes.

Lifecycle

2019-12-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact