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A taxpayer has enquired whether compensation received for a defective prosthesis following an out-of-court settlement is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that to qualify for the exemption, the amount must be judicially recognised, which includes settlements subject to judicial intervention.
Cuestión planteada Se pregunta si la indemnización se encuentra amparada por la exención del artículo 7.d) de la Ley 35/2006.
La exención por responsabilidad civil por daños personales requiere que la cuantía sea legal o judicialmente reconocida. La expresión judicialmente reconocida incluye acuerdos con intervención judicial, como la transacción judicial, el acto de conciliación o el allanamiento. Si el acuerdo extrajudicial no cuenta con dicha intervención judicial, la indemnización no está exenta y constituye una ganancia patrimonial. En ese caso, la ganancia se integra en la base imponible general en el período impositivo en que se suscriba el acuerdo.
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