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Practical manual for Income Tax 2020.

A) Compensation for personal injuries resulting from civil liability

Regulations: First Additional Provision Regulation of IRPF .

Compensation as a result of civil liability for personal injury is exempt in the amount legally or judicially recognized.

Legally recognized amounts .

For the purposes of applying the exemption in traffic accidents, the legally recognized amounts are considered to be those compensations paid in accordance with the provisions of article 1.4 of the consolidated text of the Law on Civil Liability and Insurance in the Circulation of Motor Vehicles, approved by Royal Legislative Decree 8/2004, of October 29 ( BOE of November 5), as long as they are paid by an insurance company as a result of the civil liability of its insured.

In relation to these amounts, it is necessary to distinguish between the following when assessing the damages and injuries caused to people in traffic accidents:

  • Accidents that occur on or after 1 January 2016, to which the assessment system included in the new Title IV and the new Annex of the Revised Text of the Law on civil liability and insurance in the circulation of motor vehicles, approved by Royal Legislative Decree 8/2004, of 29 October, will be applied, which is introduced by the sole article of Law 35/2015, of 22 September, regarding the reform of the system for the assessment of damages and injuries caused to persons in traffic accidents ( BOE of the 23rd).

    Please note that in application of article 49.3 of the consolidated text of the Law on Civil Liability and Insurance in the Circulation of Motor Vehicles, the Resolution of March 30, 2020, of the General Directorate of Insurance and Pension Funds agrees to make public on its website http://www.dgsfp.mineco.es/ the compensation amounts in force during 2020 revalued by 0.9 percent. Likewise, it is also agreed to make public on this same website tables 2.C.3, 2.C.7 and 2.C.8 using the minimum interprofessional wage in force in 2020 for the calculation of the compensation referred to in articles 125.3 and 130.c) and d) of the consolidated text of the Law on Civil Liability and Insurance in the Circulation of Motor Vehicles.

  • Accidents that occurred before 1 January 2016, to which the system set out in the Annex of the Revised Text of the Law on civil liability and insurance in the circulation of motor vehicles, approved by Royal Legislative Decree 8/2004, of 29 October, in its version in force until 31 December 2015, will be applied.

    These amounts were last updated in the Resolution of the General Directorate of Insurance and Pension Funds, dated March 5, 2014 ( BOE of the 15th).

Judicially recognized amounts.

This consideration applies both to those established by a judge or court through a judicial resolution and to those recognized in the act of judicial conciliation, settlement, waiver, withdrawal and judicial transaction, that is, those cases in which there is a voluntary approximation in the positions of the parties in conflict provided that there is some type of judicial intervention. These amounts are exempt in their entirety, even if they exceed the legal amounts indicated above.