Bonuses for participation in international peace or humanitarian missions to the members of said missions and compensation for international peace and security operations

Regulations: Articles 7.o) Law Personal Income Tax and 5 Regulations of Personal Income Tax

Exempt are the extraordinary gratuities paid by the Spanish State for the participation in international peace or humanitarian missions to the members of said missions , which respond to the performance thereof, as well as the compensation or benefits paid for personal injuries suffered during said missions.

The amounts received as a consequence of the compensation to participants in international peace and security operations referred to in articles 1 and 2 of Royal Decree-Law 8/2004 are also declared exempt. of November 5 ( BOE of 10), in the wording given by Organic Law 7/2007, of July 2 ( BOE of 3 ).