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 IRPF and 5 Regulation IRPF

Amounts paid by the Spanish State to members of international peacekeeping or humanitarian missions for the following reasons are exempt:

1. Extraordinary gratuities 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.

Also declared exempt are the amounts received as a result of the compensation to participants in international peace and security operations referred to in articles 1 and 2 of Royal Decree-Law 8/2004, of November 5 ( BOE of November 10), in the wording given by Organic Law 7/2007, of July 2 ( BOE of July 3).

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

1. Spanish military personnel who participate in peacekeeping operations, 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 Defence, form part of the crew of the means of transport in which the trips are made.

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

3. Personnel in the service of the Public Administrations, including those contracted 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 assigned to said territory.

Precision: Article 7 of Royal Decree-Law 8/2004, of November 5, declared the exemption from the Personal Income Tax of the amounts received as a result 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.