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V3064-20 ·13 October 2020 ·consulta-vinculante Medium impact
Tax

Disability salary supplements classified as employment income

A query was raised regarding whether annual supplements paid by a company to cover the difference between a salary and a permanent disability pension have a specific tax treatment. The DGT ruled that these are classified as employment income and analysed whether the reduction for irregular income may apply.

In 5 key points

How it affects those involved

This ruling clarifies the tax treatment of disability-related top-up payments, confirming they are subject to personal income tax as employment income and determining their eligibility for specific tax reductions.

Lifecycle

2020-10-13PublishedPublished 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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