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.

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.

It should be noted that Law 52/2007 has been repealed by the sole repealing provision of Law 20/2022, of October 19, on Democratic Memory ( BOE of October 21), which retains the economic reparation measures contemplated therein and makes the necessary updates to its content.