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V3353-16 ·15 July 2016 ·consulta-vinculante Medium impact
Tax

Compensation for private vehicle accidents taxed as employment income

A query was raised regarding whether financial aid to compensate for damage to private vehicles and the loss of insurance discounts for public employees should be taxed. The DGT has ruled that these amounts are subject to Personal Income Tax (IRPF) as employment income.

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2016-07-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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