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A taxpayer inquired whether the compensation received following their grandfather's death in a pedestrian accident is subject to Inheritance and Gift Tax. The DGT ruled that it will not be taxed provided the amount corresponds to personal injury and aligns with legally recognised or judicially determined figures.
Question posed: Taxation of the compensation received.
Civil liability compensation for personal injury is exempt from Personal Income Tax (IRPF) pursuant to Article 7.d) of Law 35/2006. As they are exempt from IRPF, they are not subject to Inheritance and Gift Tax in accordance with Article 3.b) of the Inheritance and Gift Tax Regulations. To satisfy this exemption, the amount must be the legally established or judicially recognized amount, including intermediate formulas involving judicial intervention.
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