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V3220-14 ·1 December 2014 ·consulta-vinculante Medium impact
Tax

Surcharge on Social Security benefits for occupational accidents is taxable as employment income

A query was raised regarding whether the surcharge on economic benefits resulting from occupational accidents or professional illnesses should be subject to Personal Income Tax (IRPF). The Directorate-General for Taxes (DGT) ruled that such a surcharge constitutes personal employment income.

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2014-12-01PublishedPublished 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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