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V0526-26 ·5 March 2026 ·consulta-vinculante Medium impact
Tax

Out-of-court personal injury compensation not exempt from IRPF

A person received compensation for personal injuries after surgery in a clinical trial under an out-of-court agreement. The DGT rules that, as it is not a legally or judicially recognised sum, it does not meet the exemption criteria.

In 6 key points

How it affects those involved

Compensation received outside court for personal injuries is subject to income tax if not legally or judicially recognised.

Lifecycle

2026-03-05PublishedPublished 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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