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V2124-21 ·19 July 2021 ·consulta-vinculante Medium impact
Tax

30% reduction cannot be applied to collective insurance disability compensation

A worker inquired whether the total permanent disability compensation received from a collective insurance policy could benefit from reductions for irregular income. The Directorate General for Taxes (DGT) ruled that, as this benefit constitutes a pension commitment, the reduction is not applicable.

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2021-07-19PublishedPublished 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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