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V2580-20 ·29 July 2020 ·consulta-vinculante Medium impact
Tax

Partial permanent disability benefits are not exempt from Personal Income Tax (IRPF)

A taxpayer inquired whether benefits received for partial permanent disability following a work accident are exempt from tax. The Directorate General for Taxes (DGT) ruled that neither the exemption for personal injury nor the exemption for Social Security benefits applies.

In 5 key points

How it affects those involved

Taxpayers receiving partial permanent disability benefits must include these payments in their taxable income, as they do not qualify for specific tax exemptions.

Lifecycle

2020-07-29PublishedPublished 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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