A) Compensation for personal injuries as a result of civil liability in the legal or judicially recognized amount
Regulations: First Additional Provision Regulation of Personal Income Tax .
Compensation as a consequence of civil liability for personal injuries (a concept in which physical, mental and moral damages are considered included) are exempt in the legal or judicially recognized amount.
Legally recognized amounts
This circumstance occurs when a rule determines the amount of compensation, which means that the excess that may be received is subject to and not exempt.
For these purposes, in the case of traffic accidents, the compensation established 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, is considered to be legally recognized amounts. 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).
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 February 2, 2021 (BOE of 19), 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 2021 revalued by 0.9 percent.
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
Two assumptions are considered included in this expression:
Quantification established by a judge or court through a judicial resolution.
Intermediate formulas. This expression refers to those cases in which there is a voluntary approximation in the positions of the parties in conflict, as long as there is some type of judicial intervention . As an example, the following can be cited: act of judicial conciliation, search, resignation, withdrawal and judicial transaction.
These amounts are exempt in their entirety, even if they exceed the legal amounts previously indicated.
Attention: However, please note that as a consequence of the approval of Royal Decree 6/2022, of March 29, which adopts urgent measures within the framework of the National Response Plan to the economic and social consequences of the war in Ukraine , with effect from March 31, 2022 and previous non-prescribed years, a new fifty-first Additional Provision is added to the Personal Income Tax Law that declares exempt the compensation received as civil liability for personal injuries by the family members of the victims of the accident of flight GWI9525, which occurred on March 24, 2015, as well as the aid paid by the affected airline or by an entity linked to the latter.