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V1839-17 ·12 July 2017 ·consulta-vinculante Medium impact
Tax

Personal injury civil liability compensation is exempt if the amount is legally or judicially recognised

A worker received €300,000 in civil liability compensation following a workplace accident through a settlement agreement submitted to a court. The DGT clarifies whether this amount is exempt from Personal Income Tax (IRPF).

In 6 key points

Lifecycle

2017-07-12PublishedPublished 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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