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V0581-26 ·11 March 2026 ·consulta-vinculante Medium impact
Tax

Group insurance disability payment does not allow 30% IRPF reduction

A driver asked whether a permanent total disability payment from his company's group insurance could be taxed as irregular income. The DGT replied that such a payment, being part of a pension-related insurance arrangement, is considered income from work but does not allow the application of the 30% IRPF reduction under Article 18.

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2026-03-11PublishedPublished 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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