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V1850-15 ·12 June 2015 ·consulta-vinculante Medium impact
Tax

Compensation for personal injury is exempt from Income Tax up to the limits of the traffic accident scale

A person received €9,000 for injuries following a road traffic accident and enquired whether this amount was exempt from Income Tax (IRPF). The DGT has responded that the compensation is exempt up to the amount resulting from the application of the damage assessment system set out in the Law on Civil Liability and Insurance in the Circulation of Motor Vehicles.

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2015-06-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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