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A person received compensation for personal injuries after surgery in a clinical trial under an out-of-court agreement. The DGT rules that, as it is not a legally or judicially recognised sum, it does not meet the exemption criteria.
Question raised: Taxation of the compensation received by the taxpayer under Personal Income Tax.
For compensation for civil liability for personal injury to be exempt income, its amount must be legally or judicially recognized. An out-of-court settlement reached directly between the parties is not covered by the exemption in Article 7.d) of the Personal Income Tax Law. Likewise, the rule allowing exemption in mediation agreements is not applicable as it does not have retroactive effect.
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