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V0267-23 ·14 February 2023 ·consulta-vinculante Medium impact
Tax

Civil liability settlements reached without judicial intervention are subject to capital gains tax

An individual received compensation for medical negligence agreed upon between the parties without judicial mediation. The DGT has ruled that, as the amount was not legally or judicially recognised, the compensation is not exempt and must be taxed.

In 6 key points

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2023-02-14PublishedPublished 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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