A) Compensation for personal injuries as a result of civil liability in the legal or judicially recognized amount
Regulations: First Additional Provision Regulation 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 October 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 23, 2022 (BOE of March 7), the General Directorate of Insurance and Pension Funds agrees make public on your website http://www.dgsfp.mineco.es / the amounts compensation provisions in force during the year 2022, once updated at 2.5 percent, taking into account the adjustment of 1.6 percent to correct the deviation corresponding to 2021.
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, of March 5, 2014 ( BOE of March 15).
New 2022 : Please note that on October 28, 2022, Royal Decree 907/2022, of October 25, was published in BOE , which modifies the amounts of certain tables of the system for the assessment of damages caused to people in traffic accidents contained 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 8/2004, of October 29, and which modifies Royal Decree 1060/2015, of November 20, on the organization, supervision and solvency of insurance and reinsurance entities, for the updating of amounts in euros in relation to the special regime of solvency.
This Royal Decree 907/2022 has updated the compensation amounts of the tables corresponding to the valuation of lost profits and third-party help, as well as the so-called technical help tables for the processing of claims, whose technical bases were previously modified by the Order ETD/949/2022, of September 29.
The new amounts in the tables of the annex included in Royal Decree 907/2022 will apply to accidents that occurred after October 29, 2022 and to those injured in accidents that occurred previously whose consequences have stabilized as of that date.
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, keep in mind that the fifty-first Additional Provision of the Personal Income Tax Law declares exempt, with effect from March 31, 2022 and previous non-prescribed years, the compensation received for civil liability for personal injuries for the families 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.