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V2933-17 ·15 November 2017 ·consulta-vinculante Medium impact
Tax

Capital due to illness taxed as mobile capital income

A person enquired whether capital received due to total permanent disability from illness is exempt from income tax. The DGT responds that it is not exempt as it does not arise from an accident insurance policy and must be taxed as mobile capital income.

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2017-11-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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