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A query is made as to whether compensation for civil liability of the Administration for unpaid wages is exempt from Personal Income Tax (IRPF). The DGT determines that it is not exempt as it does not constitute personal injury and must be taxed as employment income.
Question posed: Taxation in the IRPF of the compensation.
The compensation is not exempt because it does not refer to personal injury, but rather to material or patrimonial damages. As it replaces wages, it constitutes employment income pursuant to Article 17.1 of the IRPF Law. The 30% reduction for notoriously irregular income or for a generation period exceeding two years is not applicable.
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