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V1185-15 ·16 April 2015 ·consulta-vinculante Medium impact
Tax

Collective agreement compensation following workplace accident is subject to Income Tax

A worker received €28,000 for total permanent disability under a collective agreement following an accident. The DGT has ruled that, as the payment is not based on civil liability or insurance, the amount is taxable as employment income.

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2015-04-16PublishedPublished 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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