Exemption from IRPF does not apply to insurance payouts covering risks other than accidents

A worker asks whether a 40,000 euro payout for total permanent disability is exempt as it comes from an accident insurance policy. The DGT responds that since the policy covers other risks in addition to accidents, it is not considered an accident insurance policy and the exemption does not apply.

Payouts from insurance policies covering risks beyond accidents are not exempt from IRPF, even if they relate to personal injury or disability.