Doctrine by topic · DGT Observatory

Personal Income Tax (IRPF) — DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position Low confidence 10 rulings · 2016–2026

Current position

Amounts paid by the Catholic Church to victims of sexual abuse are exempt from Personal Income Tax (IRPF) in accordance with the Agreement of January 8, 2026, and its Implementing Protocol. Amounts delivered through the Catholic Church's own reparation systems and plans, such as the case of PRIVA, are also considered exempt.

The sequence of rulings does not show a doctrinal evolution on a single concept, but rather addresses diverse and heterogeneous matters. There is no trajectory of change, as each ruling deals with a different legal scenario, ranging from scholarships and prizes to international agreements and specific exemptions due to ecclesiastical agreements.

Turning points

  1. V1592-26

    Establishes the exemption of compensation for sexual abuse according to the Agreement of January 8, 2026, and the Catholic Church's reparation plans.

Analysis based on 10 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
V0870-20 15 Apr 2020

Butchery activities included in the objective estimation method for 2020

SG de Impuestos sobre la Renta de las Personas Físicas
estimación objetivarendimiento netoactividad económicacausas de exclusiónimpuesto sobre la renta RIRPF — RD 439/2007, Reglamento del IRPF art. 34RIRPF — RD 439/2007, Reglamento del IRPF art. 32.2
Affects CompanyExpat · Non-residentIndividual

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