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V1764-22 ·26 July 2022 ·consulta-vinculante Medium impact
Tax

30% reduction cannot be applied to collective insurance benefits under pension commitments

A worker inquired whether permanent disability compensation received from a collective insurance scheme established by a collective agreement could benefit from reductions for irregular income. The DGT ruled that, as these benefits implement pension commitments, they are taxed as employment income without entitlement to such a reduction.

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2022-07-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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