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A query is made as to whether a life annuity established judicially following a traffic accident may benefit from the civil liability exemption. The DGT responds that the exemption is applicable to the amount judicially recognized, including the payment method in the form of an annuity.
Question posed: Possibility of applying the exemption provided for in Article 7.d) of the Personal Income Tax Law to the aforementioned compensation, including the life annuity.
Compensations for civil liability for personal injury, in the amount legally or judicially recognized, are exempt. When both the amount and the method of payment (lump sum or annuity) are judicially recognized, the exemption is total with respect to the recognized amount. The exemption extends to the life annuity even if the assumption thereof by a new insurer is beyond the will of the affected parties.
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