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A taxpayer has enquired whether the reimbursement of residence and rehabilitation expenses, along with compensation for injuries following an accident, is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that the exemption applies provided the damages are personal and the amount is recognised by law or a court ruling.
Cuestión planteada Tributación del reintegro de los gastos y de la indemnización por las lesiones sufridas.
Para que las indemnizaciones por responsabilidad civil sean renta exenta, deben corresponderse con daños personales (físicos, psíquicos o morales) y su cuantía debe estar legal o judicialmente reconocida. En este caso, los gastos de residencia y rehabilitación se consideran daños personales al buscar el restablecimiento de la salud. Si no hay una norma que fije la cuantía, esta debe determinarse judicialmente mediante resolución o fórmulas intermedias con intervención judicial. De lo contrario, los importes tributarán como ganancias patrimoniales en la base imponible general.
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