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A taxpayer asks whether judicial compensation for moral damages arising from a public council's violation of fundamental rights is exempt from IRPF. The DGT responds that such compensation is an exempt income as it constitutes personal damage reimbursement.
Cuestión planteada Se pregunta si dicha indemnización está exenta del IRPF.
La indemnización por daños morales establecida judicialmente por una Administración Pública se considera amparada por las exenciones del artículo 7 de la Ley 35/2006. Aunque el procedimiento de protección de derechos fundamentales no sea estrictamente el regulado en la letra q) de dicho artículo, la responsabilidad patrimonial de las Administraciones es una derivación de la responsabilidad civil extracontractual. Por tanto, al ser una reparación de daños personales, procede su exención en el IRPF.
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