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V2335-17 ·14 September 2017 ·consulta-vinculante Medium impact
Tax

Accident insurance compensation is exempt from Personal Income Tax up to the limit of the damage assessment

A worker received compensation from an insurer after suffering total permanent disability due to a work accident. The DGT determines that this amount is exempt from Personal Income Tax, but limited by the system for the assessment of damages.

In 6 key points

Lifecycle

2017-09-14PublishedPublished 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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