La tributación en el IRPF de las indemnizaciones por readmisión tardía tras excedencia voluntaria: delimitación entre daño patrimonial y daño personal. STS de 10 de marzo de 2026, rec. núm. 44/2024

Abstract

Judgment No. 291/2026 of the Spanish Supreme Court, dated 10 March, examines whether the compensation received by an employee as a consequence of delayed reinstatement following voluntary leave of absence may benefit from the exemption provided under Article 7.d) of the Ley del IRPF. The Supreme Court concludes that such amounts do not constitute compensation for personal damages, but rather compensation for loss of earnings equivalent to unpaid salaries. Consequently, they are deemed to be of a patrimonial nature and must be taxed as employment income for Personal Income Tax purposes.