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Practical Income Manual 2019.

Compensation from the State and the Autonomous Communities to compensate for the deprivation of liberty

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

The compensation provided for in the legislation of the State and the Autonomous Communities to compensate for the deprivation of liberty in penitentiary establishments as a consequence of the cases contemplated in Law 46/1977, of October 15, on Amnesty, are exempt.