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V3439-19 16 December 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · indemnización

Personal injury compensation under public administration liability is exempt from Personal Income Tax (IRPF)

A civil servant inquired whether compensation for damages resulting from workplace harassment against a local council is exempt from Personal Income Tax (IRPF). The Directorate-General for Taxes (DGT) ruled that the exemption applies if the compensation corresponds to personal injury.

The question raised

Tributación de la indemnización en el IRPF.

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