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A professional soldier received compensation for leave due to insufficient psychophysical conditions and enquired whether this amount was exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that it is not exempt, as it does not qualify under civil liability exemptions nor under those for total disability pensions.
Question raised: Possible consideration of the compensation as exempt income for IRPF purposes.
The compensation received is a benefit under the Clases Pasivas regime and does not fall within the scope of exemptions for civil liability (letters d and q of Art. 7 LIRPF). For Clases Pasivas benefits to be exempt, the injury must completely disable the recipient from any profession or trade (letter g of Art. 7 LIRPF). As this requirement is not met, the compensation is considered earned income pursuant to Article 17.2 of the LIRPF.
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