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V0759-16 ·25 February 2016 ·consulta-vinculante Medium impact
Tax

Permanent partial disability compensation subject to 30% reduction for Income Tax

A taxpayer inquired whether lump-sum compensation for permanent partial disability is tax-exempt. The Directorate General of Taxes (DGT) ruled that it must be taxed as employment income, although a reduction may be applied.

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2016-02-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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