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V0304-21 ·19 February 2021 ·consulta-vinculante Medium impact
Tax

The IRPF exemption does not apply to civil liability compensation via out-of-court settlement

A taxpayer asks whether the compensation received following the death of their mother due to an elevator accident is exempt from IRPF. The DGT responds that, as it is an out-of-court settlement and not an amount determined judicially, it does not meet the requirements for exemption.

In 6 key points

Lifecycle

2021-02-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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