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An insured person inquired whether lump-sum benefits received due to permanent disability under a group insurance policy can be taxed as irregular income. The Directorate General for Taxes (DGT) ruled that these benefits are not eligible for the 30% reduction.
This ruling clarifies that lump-sum disability payments from group insurance do not qualify for the tax relief typically applied to irregular income, potentially increasing the tax burden on such benefits.
The tax team reviews your specific situation.
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