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V1569-14 ·13 June 2014 ·consulta-vinculante Medium impact
Tax

Surcharge for lack of safety measures in workplace accidents taxed as employment income

A query was raised regarding whether the surcharge on economic benefits for workplace accidents resulting from a lack of safety measures is subject to Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) ruled that this concept constitutes personal employment income.

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2014-06-13PublishedPublished 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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