Doctrine by topic · DGT Observatory

Judicially Recognized Amount: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 29 rulings · 2014–2024

Current position

Compensations for civil liability for personal damages (physical, psychological, or moral) are exempt in the amount legally or judicially recognized. A judicially recognized amount is understood to be that which is fixed by a judge or through intermediate formulas with judicial intervention, such as conciliation or settlement. The exemption is maintained even if the payment is made by the Administration under subsidiary civil liability and covers compensatory interest for delay.

The DGT's position remains constant in requiring that the amount be legally or judicially recognized for the exemption. Over the years, the administration has specified that intermediate formulas with judicial intervention (conciliation or settlement) fulfill this requirement. The most recent rulings have expanded the scope of the exemption to include interest for delay and payments made by the Administration under subsidiary liability.

Turning points

  1. V2534-21

    Clarifies that in accidents occurring abroad, the exemption applies if the amount coincides with that established by the legislation of that State or its judges.

  2. V0440-24

    Extends the exemption to compensatory interest for delay in payment and to compensations paid by the Administration under subsidiary civil liability.

Analysis based on 29 of 29 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V0440-24 14 Mar 2024

Personal injury compensation and statutory interest are exempt from Income Tax

SG de Impuestos sobre la Renta de las Personas Físicas
daños personalesresponsabilidad civilindemnización exentaintereses legalesresponsabilidad subsidiaria LIRPF — Ley 35/2006 del IRPF art. 7.dLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual

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