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A taxpayer asks whether the compensation received following the death of their mother due to an elevator accident is exempt from IRPF. The DGT responds that, as it is an out-of-court settlement and not an amount determined judicially, it does not meet the requirements for exemption.
Question posed: Taxation under IRPF of the compensation received.
For compensation for personal injury civil liability to be exempt, the amount must be legally or judicially recognized. The judicially recognized amount includes resolutions by judges or intermediate formulas involving judicial intervention, such as a judicial settlement. In this case, as it is an out-of-court settlement, the requirement of a judicially recognized amount is not met and the exemption is not applicable.
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