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V1155-20 ·29 April 2020 ·consulta-vinculante Medium impact
Tax

30% reduction applied to partial disability benefits received as a lump sum

A taxpayer requested clarification regarding the taxation of a partial permanent disability benefit received following a court ruling, and the deductibility of medical expert fees. The DGT has determined that the benefit is taxed as employment income subject to a 30% reduction, and that medical expert fees are deductible up to a limit of 300 euros.

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2020-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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