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V1592-26 16 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Amounts from Catholic Church abuse victims' reparations exempt from income tax

The DGT confirms that amounts received in 2025 by the Integral Reparation Plan for Victims of Catholic Church abuses are exempt from income tax, pursuant to the new Article 63rd supplementary provision of the Income Tax Law.

The question raised

Question raised: Whether the amount received in 2025 within the framework of the Comprehensive Reparation Plan for Victims of Abuse is exempt from Personal Income Tax.

The DGT's ruling

The amounts paid by the Catholic Church to victims of sexual abuse suffered in ecclesiastical institutions are exempt from Personal Income Tax (IRPF) according to the system provided in the Agreement of January 8, 2026, and its Implementing Protocol. Amounts paid in accordance with the Catholic Church's own reparation systems and plans are also exempt. Therefore, the amount received within the framework of the PRIVA is exempt.

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