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V0836-19 ·23 April 2019 ·consulta-vinculante Medium impact
Tax

Compensations for civil liability agreed via settlement without judicial intervention are not exempt

Consultants inquired whether compensation received following their father's death in a work accident is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the exemption does not apply because the amount was neither judicially determined nor calculated using the traffic accident valuation system.

In 6 key points

Lifecycle

2019-04-23PublishedPublished 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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