Skip to content
V1710-21 ·2 June 2021 ·consulta-vinculante Medium impact
Tax

Compensation for personal injury in traffic accidents is exempt from Personal Income Tax if it conforms to the legal amount

A query is made as to whether compensation received through an amicable settlement for a traffic accident, calculated according to the scales of Law 35/2015, is exempt from Personal Income Tax. The DGT responds that the exemption applies if the amount corresponds to that legally recognized by civil liability regulations.

Lifecycle

2021-06-02PublishedPublished 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