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V0725-25 ·16 April 2025 ·consulta-vinculante Medium impact
Tax

Life private accident insurance constitutes species remuneration subject to IRPF

A foundation asks whether IRPF should be withheld on civil liability and accident policies for its employees. The DGT states that professional civil liability insurance is not remuneration, but accident insurance is, as it covers risks outside the scope of employment.

In 6 key points

Lifecycle

2025-04-16PublishedPublished 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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