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V2786-17 ·27 October 2017 ·consulta-vinculante Medium impact
Tax

Social Security surcharges and personal injury compensation may be exempt from Income Tax

A query was raised regarding the tax treatment of the 30% surcharge on Social Security benefits and compensation for an accident. The DGT has determined that the surcharge follows the tax status of the underlying benefit and that compensation may be exempt subject to certain requirements.

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2017-10-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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