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Practical manual for Income Tax 2023.

A) Compensation for personal injuries as a result of civil liability in the legal or judicially recognized amount

Regulations: First Additional Provision Regulation IRPF .

Compensation as a result of civil liability for personal injury (a concept which includes physical, psychological and moral damages) is exempt in the amount legally or judicially recognized.

Legally recognized amounts

This circumstance occurs when a regulation determines the amount of compensation, which means that any excess that may be received is subject to and not exempt.

For these purposes, in the case of traffic accidents, the legally recognized amounts are considered to be those compensations 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 by Royal Legislative Decree 8/2004, of October 29 ( BOE of November 5), as long as they are paid by an insurance company as a result of the civil liability of its insured.

In relation to these amounts, it is necessary to distinguish between the following when assessing the damages and injuries caused to people in traffic accidents:

  • Accidents that occur on or after 1 January 2016, to which the assessment system included in the new Title IV and the new Annex of the Revised Text of the Law on civil liability and insurance in the circulation of motor vehicles, approved by Royal Legislative Decree 8/2004, of 29 October, will be applied, which is introduced by the sole article of Law 35/2015, of 22 September, regarding the reform of the system for the assessment of damages and injuries caused to persons in traffic accidents ( BOE of 23 October).

    In application of article 49.3 of the consolidated text of the Law on Civil Liability and Insurance in the Circulation of Motor Vehicles, Resolution of January 12, 2023 ( BOE of January 20), 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 2023, once updated by 8.5 percent.

  • Accidents that occurred before 1 January 2016, to which the system set out in the Annex of the Revised Text of the Law on civil liability and insurance in the circulation of motor vehicles, approved by Royal Legislative Decree 8/2004, of 29 October, in its version in force until 31 December 2015, will be applied.

    These amounts were last updated in the Resolution of the General Directorate of Insurance and Pension Funds, dated March 5, 2014 ( BOE of March 15).

Remember : On October 28, 2022, Royal Decree 907/2022, of October 25, was published the BOE , which modifies the amounts of certain tables of the system for the assessment of damages caused to persons in traffic accidents contained in the annex of 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 by which Royal Decree 1060/2015, of November 20, on the regulation, supervision and solvency of insurance and reinsurance entities, was modified to update amounts in euros in relation to the special solvency regime.

This Royal Decree 907/2022 updated the compensation amounts of the tables corresponding to the assessment of lost profits and third-party assistance, as well as the so-called technical tables of assistance for the processing of claims, whose technical bases were previously modified by 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 occurring after October 29, 2022, and to those injured in accidents that occurred previously and whose consequences have stabilized after that date.

Judicially recognized amounts

Two assumptions are considered to be included in this expression:

  1. Quantification set by a judge or court through a judicial resolution.

  2. Intermediate formulas. This expression refers to those cases in which there is a voluntary approximation in the positions of the parties in conflict, provided there is type of judicial intervention. By way of example, the following can be cited: act of judicial conciliation, surrender, waiver, desistance and judicial transaction.

These amounts are exempt in their entirety, even if they exceed the legal amounts indicated above.

Attention: However, note that Additional Provision Fifty- Tax Law declares exempt, with from 31 March 2022 and previous years not prescribed, compensation received in the form of civil liability for personal injury by relatives of the victims of the accident of flight GWI9525, which occurred on 24 March 2015, as well as aid paid by the affected airline or by an entity linked to the latter.