16. 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

The amounts paid by the Spanish State to members of international peace or humanitarian missions are exempt for the following reasons:

1. Extraordinary gratifications of any nature that respond to the performance of the international peace or humanitarian mission.

2. Compensation or benefits paid for personal injuries suffered during the same.

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 ).

The compensation established in Royal Decree-Law 8/2004 applies to:

1. Spanish military personnel who participate in peacekeeping, humanitarian assistance or other international operations that have been specifically approved by the Government for these purposes, including those who, dependent on the Ministry of Defense, are part of the crew of the means of transport in which the trips are made.

2. Members of the State Security Forces and Bodies who participate in the aforementioned operations.

3. Personnel at the service of public administrations, including those hired in Spain on an individual basis by the State, who travel to the territory in which the operation is carried out to participate in it or who are stationed in said territory.

Precision: Article 7 of Royal Decree-Law 8/2004, of November 5, declared the exemption in Personal Income Tax of the amounts received as a consequence of the compensation referred to in said Royal Decree. Law 8/2004 and the first repealing provision.2. 16 of the Personal Income Tax Law has declared the aforementioned article 7 in force.