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V1387-17 5 June 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · indemnización

Personal injury compensation is exempt from Income Tax, except for the portion relating to legal costs

A query was raised regarding the Income Tax treatment of a €112,000 civil liability compensation following a legionella infection. The Directorate General for Taxes (DGT) ruled that compensation for personal injury is exempt, whereas the portion corresponding to legal costs constitutes a capital gain.

The question raised

Cuestión planteada Tributación en el IRPF de la indemnización.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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