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Practical Income Manual 2020.

A) Compensation for personal injuries resulting from civil liability

Regulations: First Additional Provision Regulation of Personal Income Tax .

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

Legally recognized amounts .

For the purposes of applying the exemption in traffic accidents, 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 Vehicles are considered legally recognized amounts. Motor, approved by Royal Legislative Decree 8/2004, of October 29 ( BOE of November 5), as long as they are paid by an insurance entity as a consequence of the civil liability of its insured.

In relation to these amounts, it is necessary to distinguish between:

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

    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 the year 2020 revalued by 0.9 percent. Likewise, it is also agreed to make tables 2.C.3, 2.C.7 and 2.C.8 public on this same website using the interprofessional minimum wage in force in 2020 for the calculation of the compensation referred to in the 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 prior to January 1, 2016, to which the system included in the Annex to the Consolidated Text of the Law on civil liability and insurance in the circulation of motor vehicles, approved by Royal Legislative Decree 8/, will be applied. 2004, of October 29, in its current wording until December 31, 2015.

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

Judicially recognized amounts.

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