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V2458-16 ·6 June 2016 ·consulta-vinculante Medium impact
Tax

Accident insurance compensation may be exempt up to the limit of road accident damage assessment

A query was raised regarding whether compensation for total permanent disability arising from a collective insurance policy is exempt. The DGT indicates that if it is accident insurance, the exemption applies up to the limit of the assessment of damages caused by road accidents; however, any amount exceeding this limit is treated as employment income.

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2016-06-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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