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V0128-26 27 January 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · indemnización

1,800 euro maternity supplement indemnity taxed as capital gain

A retired person received a 1,800 euro indemnity after winning a lawsuit against INSS for maternity supplement. The DGT states that the amount is not exempt income and must be taxed as capital gain after deducting legal defence expenses.

The question raised

Taxation of the compensation received in the amount of 1,800 euros.

The DGT's ruling

The compensation of 1,800 euros is not an exempt income because it does not compensate for personal injury, but rather for material damage. The amount constitutes a capital gain pursuant to Article 33.1 of the LIRPF. To calculate the gain, litigation expenses are deducted, but it is not possible to deduct what has already been deducted as a legal defense expense in employment income.

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