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V1879-18 ·26 June 2018 ·consulta-vinculante Medium impact
Tax

Collective insurance compensation for illness is not exempt and is taxed as employment income

A worker received compensation for total permanent disability from a collective insurance policy covering both accidents and illnesses. The Directorate General for Taxes (DGT) has ruled that, because it covers illnesses, it is not considered an exempt accident insurance policy and must be taxed as employment income.

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2018-06-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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