Skip to content
V0507-16 ·9 February 2016 ·consulta-vinculante Medium impact
Tax

Personal injury compensation may be exempt from Income Tax depending on its origin and amount

A diver enquires about the taxation of an €80,000 compensation payment received following a work accident, and another being claimed through legal action. The DGT explains that exemption depends on whether the amount stems from accident insurance or is a judicially recognised civil liability.

In 6 key points

Lifecycle

2016-02-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact