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V0365-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

Insurance disability payout income must be attributed to the period when the compensation becomes due

The consultant asks when income from a disability insurance policy following a ruling of absolute permanent incapacity must be declared. The DGT responds that attribution depends on when compensation becomes due under insurance regulations and the policy terms.

In 6 key points

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2025-03-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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