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V1453-24 ·17 June 2024 ·consulta-vinculante Medium impact
Tax

Income from Inter-American Court human rights judgment treated as patrimonial gain

A Spanish resident asks whether compensation from the Inter-American Court of Human Rights is exempt from IRPF. The DGT responds that the compensation is considered patrimonial income and is not exempt.

In 6 key points

How it affects those involved

Compensation from the Inter-American Court of Human Rights is classified as patrimonial income and is subject to Spanish income tax without exemption.

Lifecycle

2024-06-17PublishedPublished 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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