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V1815-14 ·9 July 2014 ·consulta-vinculante Medium impact
Tax

Compensation for public administration liability is exempt from Income Tax

A taxpayer inquired whether a €120,000 compensation received through an out-of-court settlement for public health administration liability is subject to tax. The Directorate General for Taxes (DGT) ruled that this amount is exempt from taxation.

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2014-07-09PublishedPublished 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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