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V1196-16 ·23 March 2016 ·consulta-vinculante Medium impact
Tax

Collective agreement accident insurance compensation is exempt from Income Tax subject to certain limits

A worker received €25,000 from accident insurance following total permanent disability caused by a work accident. The DGT clarifies whether this amount is exempt from Income Tax (IRPF) under Article 7.d) of the Tax Law.

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Lifecycle

2016-03-23PublishedPublished 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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