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V1198-18 ·10 May 2018 ·consulta-vinculante Medium impact
Tax

Permanent disability compensation under collective agreements is taxable as employment income

A worker received €22,000 in compensation for total permanent disability according to her collective agreement. The DGT has ruled that this amount does not qualify as an exemption for civil liability or insurance, but must be treated as employment income.

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2018-05-10PublishedPublished 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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