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A query is raised regarding the taxation of a judicial indemnity comprising lost profits and moral damages. The DGT responds that moral damages are exempt, but lost profits must be taxed as work income.
Cuestión planteada Tributación en el Impuesto sobre la Renta de las Personas Físicas
La exención del artículo 7.d) de la Ley 35/2006 solo aplica a indemnizaciones por responsabilidad civil por daños personales (físicos, psíquicos o morales). El lucro cesante, al ser perjuicio económico por salarios no percibidos, no es un daño personal y tributa como rendimiento del trabajo. Estos rendimientos se imputan al periodo en que la sentencia sea firme y pueden aplicar la reducción del 30% por tener un periodo de generación superior a dos años.
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