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V0104-23 ·1 February 2023 ·consulta-vinculante Medium impact
Tax

Life annuities derived from judicial compensation for personal injury are exempt from Personal Income Tax

A query is made as to whether a life annuity established judicially following a traffic accident may benefit from the civil liability exemption. The DGT responds that the exemption is applicable to the amount judicially recognized, including the payment method in the form of an annuity.

In 6 key points

Lifecycle

2023-02-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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