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V0448-21 ·3 March 2021 ·consulta-vinculante Medium impact
Tax

Compensation for permanent disability due to illness is not exempt from Income Tax

A worker receives compensation for total permanent disability resulting from an occupational disease, covered by a collective insurance policy. The Directorate General for Tax Administration (DGT) has ruled that, as this does not constitute an accident, it does not qualify for the exemption on compensation and must be taxed as employment income.

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2021-03-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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