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The consultant received a 1,800 euro compensation after winning a judicial claim for the maternity supplement. The DGT states that this amount is not exempt and must be taxed as a capital gain, after deducting legal defence costs.
Cuestión planteada Tributación de la indemnización de 1.800 euros de acuerdo con lo establecido en las sentencias del TJUE de 14 de septiembre de 2023 y del Tribunal Supremo de número 997/2023 de 15 de noviembre.
La indemnización de 1.800 euros no está exenta por no ser por daños personales, sino por daños patrimoniales. Al ser compensatoria de las costas, constituye una ganancia patrimonial según el artículo 33.1 de la Ley del IRPF. Para calcularla, se debe deducir del importe recibido los gastos de defensa jurídica incurridos, sin que dicha deducción pueda superar el importe de la indemnización. Los gastos de defensa jurídica son deducibles de los rendimientos del trabajo con un límite de 300 euros anuales.
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