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V3070-18 ·28 November 2018 ·consulta-vinculante Medium impact
Tax

Compensation for pecuniary damages arising from contractual civil liability is taxed as capital gains

A query is made as to whether compensation received for professional negligence by a lawyer is exempt from Personal Income Tax (IRPF). The DGT responds that, as it concerns pecuniary rather than personal damages, the amount must be taxed.

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2018-11-28PublishedPublished 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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