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A professional practitioner requests clarification on whether judicial compensation for untaken rest hours is exempt from Personal Income Tax (IRPF). The DGT responds that it does not constitute an exemption for personal damages, but rather employment income.
Question posed: Consideration of the compensation as exempt income for IRPF purposes through the application of Article 7.q) of Law 35/2006.
Compensation for untaken rest periods is not covered by the exemption under Article 7.q) of the IRPF Law, as it does not qualify as personal damages. It must be classified as employment income as it provides remunerative compensation for rest days. It shall be imputed to the tax period in which the judgment becomes final, and the 30% reduction may be applied if the generation period exceeds two years.
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