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A query was raised regarding whether compensation for medical negligence received by the heirs of a deceased person is exempt from Income Tax (IRPF) and whether it must be subject to Inheritance and Gift Tax (ISD). The Directorate-General for Taxes (DGT) ruled that while the compensation is exempt from the deceased's Income Tax, it forms part of the estate and must therefore be subject to Inheritance and Gift Tax.
Cuestión planteada Si la citada indemnización se encuentra exenta en el Impuesto sobre la Renta de las Personas Físicas y si el consultante y su hermana, como herederos del reclamante, deberán tributar por el Impuesto sobre Sucesiones y Donaciones.
Las indemnizaciones por daños personales debidas al funcionamiento de los servicios públicos están exentas en el IRPF según el artículo 7.q) de la Ley 35/2006. No obstante, al ser percibidas por los herederos en representación del fallecido, la cantidad forma parte de la masa hereditaria y debe tributar en el Impuesto sobre Sucesiones y Donaciones. Por tanto, al estar sujeta al impuesto de sucesiones, no estará sujeta al IRPF de los herederos según el artículo 6.4 de la LIRPF.
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