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Practical manual for Income Tax 2019.

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 Regulations of IRPF

The following are exempt: extraordinary gratuities paid by the Spanish State for participation in international peace or humanitarian missions to members of said missions , which respond to the performance of said missions, as well as compensation or benefits paid for personal injuries suffered during said missions.

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 the 10th), in the wording given by Organic Law 7/2007, of July 2 ( BOE of the 3rd).