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V1578-17 ·19 June 2017 ·consulta-vinculante Medium impact
Tax

Compensation for permanent disability under a collective agreement is taxable as employment income

A worker received €19,000 for total permanent disability based on a collective agreement following a workplace accident. The DGT has ruled that this amount is not exempt from Personal Income Tax (IRPF) and must be taxed as employment income.

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2017-06-19PublishedPublished 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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