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V0289-15 ·26 January 2015 ·consulta-vinculante Medium impact
Tax

Civil liability compensation for personal injury is exempt if the amount is legally or judicially recognised

A query was raised regarding the Personal Income Tax (IRPF) treatment of compensation for corporate civil liability following a workplace accident. The Directorate General of Taxes (DGT) states that for such compensation to be exempt, it must relate to personal injury and the amount must be legally or judicially recognised.

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2015-01-26PublishedPublished 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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