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V0440-24 ·14 March 2024 ·consulta-vinculante Medium impact
Tax

Personal injury compensation and statutory interest are exempt from Income Tax

A civil servant has enquired whether compensation received for an assault and its statutory interest are subject to Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that both personal injury compensation and interest for late payment are exempt.

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2024-03-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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