Skip to content
V3383-20 ·19 November 2020 ·consulta-vinculante Medium impact
Tax

Compensation for personal injury under State liability is exempt from Income Tax

A taxpayer received €20,000 following an out-of-court settlement with SERMAS due to his mother's death. The DGT has ruled that this amount is not subject to Income Tax (IRPF), as it constitutes compensation for personal injury within the scope of State liability.

In 6 key points

Lifecycle

2020-11-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact