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V0897-25 ·26 May 2025 ·consulta-vinculante Low impact
Tax

Benefits for professional temporary disability of unpaid interns are subject to taxation under Personal Income Tax (IRPF)

The DGT determines that such benefits constitute taxable income from work subject to withholding.

In 6 key points

How it affects those involved

Benefits from temporary disability due to professional contingencies for unpaid trainees are considered taxable income from work and are subject to income tax and withholding.

Lifecycle

2025-05-26PublishedPublished 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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