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A resident in Spain inquired whether compensation received from the Scottish Government for abuse suffered at a school is exempt from Income Tax (IRPF) or if it can be treated as irregular income. The Directorate General for Taxes (DGT) ruled that it is not exempt as it fails to meet procedural requirements, and no reduction applies because it is classified as a capital gain.
Cuestión planteada Si a la indemnización percibida por los daños personales sufridos le es de aplicación la exención regulada en la letra q) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas o le es aplicable una reducción por considerarse un rendimiento irregular.
La indemnización no está exenta según el artículo 7.q) de la LIRPF porque no se estableció mediante los procedimientos de responsabilidad patrimonial exigidos. No se puede aplicar la analogía para extender la exención. Asimismo, no procede la reducción por renta irregular porque la indemnización constituye una ganancia patrimonial y no un rendimiento.
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