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V2573-25 ·18 December 2025 ·consulta-vinculante Medium impact
Tax

Life insurance payout for absolute and permanent disability considered capital income

A married taxpayer consulted on the tax treatment of a life insurance benefit received due to absolute and permanent disability. The DGT determines that such a benefit constitutes capital income.

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2025-12-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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