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Practical Income Manual 2019.
Chapter 2. The Personal Income Tax (IRPF): general questions
Subject to personal income tax: material aspects
Negative delimitation of the taxable event: exempt and non-subject income
Exempt income article 7 of the Personal Income Tax Law

Practical Income Manual 2019.

Compensation for personal injuries resulting from civil liability and those derived from accident insurance contracts

Regulations: Art. 7.d) Law Personal Income Tax

Compensation for personal injuries resulting from civil liability
Compensation for personal injuries arising from accident insurance contracts

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Updated webpage: January 2, 2024