22. Compensation from the State and the Autonomous Communities to compensate for the deprivation of liberty

Regulations: Art. 7.u) Law Income Tax

The compensation provided for in the legislation of the State and the Autonomous Communities to compensate for the deprivation of liberty in penitentiary establishments as a result of the cases contemplated in Law 46/1977, of October 15, on Amnesty, are exempt.

It should be noted that Article 7 of Law 52/2007, of December 26, which recognizes and extends rights and establishes measures in favor of those who suffered persecution or violence during the civil war and the dictatorship ( BOE of December 27) modified the scope of application of compensation in favor of those who suffered imprisonment as a result of the cases contemplated in Law 46/1977, of October 15, on Amnesty, in order to include cases that were previously excluded from the granting of compensation for time spent in prison during the Dictatorship.