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V2244-23 ·27 July 2023 ·consulta-vinculante Medium impact
Tax

Civil liability compensation is exempt from Personal Income Tax if it compensates for personal damages

A person inquires whether the 50,000 euro compensation received via a court ruling for violation of fundamental rights is exempt from Personal Income Tax. The DGT responds that the exemption depends on whether the amount compensates for personal damages and not material damages.

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2023-07-27PublishedPublished 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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