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V0204-25 ·19 February 2025 ·consulta-vinculante Medium impact
Tax

Disability compensation from a collective insurance policy is taxed as employment income without reduction

A worker inquired about the taxation of a lump sum received for total permanent disability from a collective insurance policy. The DGT determines that, if the insurance implements pension commitments, the benefit is employment income and does not allow for the 30 percent reduction.

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2025-02-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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