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A taxpayer has enquired whether compensation received via court ruling is exempt from Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that compensation for moral damages is exempt, whereas amounts corresponding to wage differences must be taxed and are subject to withholding.
Cuestión planteada Tributación en el IRPF: sometimiento a retención.
La indemnización de 6.251 € por daño moral es una renta exenta según el artículo 7.d) de la Ley del IRPF, al responder a daños personales y estar fijada judicialmente. Por el contrario, la indemnización de 2.155,90 € por diferencias salariales no es exenta porque responde a un perjuicio económico o daño patrimonial. Esta última cantidad tributa como rendimiento del trabajo y está sujeta a retención a cuenta.
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