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V3039-19 ·29 October 2019 ·consulta-vinculante Medium impact
Tax

Civil liability compensation for personal injury is exempt if the amount is legally or judicially recognised

An individual received compensation for damages following medical negligence, determined through a settlement approved by a court order. The DGT clarifies whether such an amount is exempt from Personal Income Tax (IRPF).

In 6 key points

Lifecycle

2019-10-29PublishedPublished 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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