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A taxpayer has enquired whether compensation for a road traffic accident and interest due to delayed payment are exempt from Income Tax (IRPF). The Directorate General of Taxes (DGT) has ruled that both personal injury awards and late payment interest from the insurer are exempt.
Cuestión planteada Si están sujetos a IRPF o exentos los conceptos indemnizatorios antes mencionados así como los intereses que se perciban en virtud de sentencia judicial con motivo del accidente. En el supuesto en que alguno de los conceptos indemnizatorios o los intereses no se encontrasen exentos, criterio de imputación temporal y forma de tributar por el IRPF.
Las indemnizaciones por responsabilidad civil por daños personales, en la cuantía reconocida judicialmente, son rentas exentas según el artículo 7.d) de la LIRPF. Asimismo, siguiendo la doctrina del TEAC, los intereses indemnizatorios por el retraso en el pago de una indemnización exenta también se encuentran amparados por la exención.
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