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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.
Cuestión planteada Si la cantidad percibida en 2025 en el marco del Plan de Reparación Integral de las Víctimas de Abusos está exenta de tributación en el Impuesto sobre la Renta de las Personas Físicas.
Las cantidades satisfechas por la Iglesia católica a las víctimas de abusos sexuales sufridos en instituciones eclesiásticas están exentas de IRPF según el sistema previsto en el Acuerdo de 8 de enero de 2026 y su Protocolo de aplicación. También están exentas las cantidades satisfechas conforme a los propios sistemas y planes de reparación de la Iglesia católica. Por tanto, la cantidad percibida en el marco del PRIVA está exenta.
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