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A query was raised regarding whether compensation for damages arising from surgical malpractice is exempt from Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) ruled that the exemption applies if the amount is legally or judicially recognised, which includes intermediate settlement formulas involving judicial intervention.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de dicha indemnización.
La indemnización por responsabilidad civil por daños personales está exenta según el artículo 7.d) de la LIRPF si su cuantía es legal o judicialmente reconocida. La cuantía judicialmente reconocida incluye la fijada por un juez o las fórmulas intermedias con intervención judicial, como la conciliación, el allanamiento o la transacción judicial. Si no se cumple este requisito, la indemnización tributará como ganancia patrimonial en la base imponible general.
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